Table 1 Status of global IFRS adoption... | Emerald Publishing

Table 1

Status of global IFRS adoption

Status of IFRS adoption	No. of jurisdictions
Require	145
Permit but not require	14
Neither require nor permit	8
Total jurisdictions	167

Source(s): Compiled from IFRS website: https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#analysis-of-use-of-ifrs-standards-around-the-world, analysis conducted by the IASB. Accessed on April 20, 2021

These jurisdictions emerge from Europe, Africa, Middle East, Asia-Oceania and America