2/20/2020 IFRS - India

India

Extent of IFRS application Status Additiona

IFRS Standards are required for domestic public companies Indian A

IFRS Standards are permitted but not required for domestic public companies

IFRS Standards are required or permitted for listings by foreign companies No.

The IFRS for SMEs Standard is required or permitted No.

The IFRS for SMEs Standard is under consideration No.

JURISDICTION PROFILE

Last updated: (PDF)

11 October 2019

RELEVANT JURISDICTIONAL AUTHORITY

COMMITMENT TO GLOBAL FINANCIAL REPORTING STANDARDS

EXTENT OF IFRS APPLICATION

IFRS ENDORSEMENT

https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/india/ 1/2
2/20/2020 IFRS - India

TRANSLATION OF IFRS STANDARDS

APPLICATION OF THE IFRS FOR SMEs STANDARD

https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/india/ 2/2