The information is drawn from:
The table provides a high-level summary of the adoption of the international standards in each jurisdiction represented. The information does not seek to identify the degree or extent of adoption of, or convergence with international standards. Readers are requested to click through to the underlying source material used to draw their own conclusions on the extent or degree of adoption/convergence with international standards in each jurisdiction.
The information presented relates to financial reporting by listed companies.
Copyright © CPA Australia Ltd (ABN 64 008 392 452), 2010. All rights reserved. Save and except for cited content, all content in these materials is owned by or licensed to CPA Australia. All trade marks and trade names are proprietary to CPA Australia and must not be downloaded, reproduced or otherwise used without the express consent of CPA Australia. You may access and display these pages on your computer, monitor or other video display device and make one printed copy of any whole page or pages for personal and professional non-commercial purposes only. You must not (i) reproduce the whole or part of these materials to provide to anyone else; and/or (ii) use these materials to create a commercial product or to distribute them for commercial gain.
CPA Australia has used reasonable care and skill in compiling the content of these materials. However, CPA Australia makes no warranty as to the accuracy or completeness of any information contained therein nor does CPA Australia accept responsibility for any acts or omissions in reliance upon these materials. These materials are; (i) intended to be a guide only and no part of these materials are intended to be advice, whether legal or professional; (ii) not a complete representation of the Standard referred to and/or quoted and consequently are no substitute for reading the latest and complete standards. All individuals are advised to seek professional advice to keep abreast of reforms and developments, whether legal or regulatory.
Limitation of Liability
To the extent permitted by applicable law, CPA Australia, its employees, agents and consultants exclude all liability for any loss or damage claims and expenses including but not limited to legal costs, indirect special or consequential loss or damage (including but not limited to, negligence) arising out of the information in the materials. Where any law prohibits the exclusion of such liability, CPA Australia limits its liability to the re-supply of the information.