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Has the jurisdiction made a public commitment in support of moving towards a single set of high quality global accounting standards? Has the jurisdiction made a public commitment towards IFRS Standards as that single set of high quality global accounting standards? SOCPA standards apply to all other companies, listed and unlisted. Additional comments provided on the adoption status? On 16 October , the Capital Market Authority CMA decided that the options to use the revaluation model for property, plant, and equipment and intangible assets in IAS 16 and IAS 38 and the option to use the fair value model for investment property in IAS 40 will not be available for the first three years post transition to for listed companies. SOCPA started the project in and completed it in

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Has the jurisdiction made a public commitment in support of moving towards a single set of high quality global accounting standards? Has the jurisdiction made a public commitment towards IFRS Standards as that single set of high quality global accounting standards? SOCPA standards apply to all other companies, listed and unlisted.

Additional comments provided on the adoption status? On 16 October , the Capital Market Authority CMA decided that the options to use the revaluation model for property, plant, and equipment and intangible assets in IAS 16 and IAS 38 and the option to use the fair value model for investment property in IAS 40 will not be available for the first three years post transition to for listed companies. SOCPA started the project in and completed it in Not applicable.

Yes, for all banks and insurance companies. If some, which ones? Are IFRS Standards also required or permitted for more than the consolidated financial statements of companies whose securities trade in a public market?

For instance, are IFRS Standards required or permitted in separate company financial statements of companies whose securities trade in a public market? The separate company financial statements of publicly traded companies, if prepared, will use IFRS Standards, but those financial statements are not available to the public. For instance, are IFRS Standards required or permitted for companies whose securities do not trade in a public market?

If the jurisdiction currently does NOT require or permit the use of IFRS Standards for domestic companies whose securities trade in a public market, are there any plans to permit or require IFRS Standards for such companies in the future?

There are no foreign companies whose shares are publicly traded in Saudi Arabia. In endorsing IFRS Standards, SOCPA has added several disclosures and the Capital Market Authority eliminated several accounting policy options relating to a revaluation of property, plant and equipment and intangible assets and b the fair value model for investment property — see the Commitment to Global Financial Reporting Standards section of this profile.

In the case of banks and insurance companies, yes regulations of SAMA. No for other companies. If yes, how does that process work? M12 in It operates under the supervision of the Ministry of Commerce.

Its responsibilities include development and approval of accounting and auditing standards. The bodies authorised to enforce a specific financial reporting framework are the Ministry of Commerce and Industry and the Financial Market Authority.

If yes, what is the process? The Capital Market Authority CMA has decided that the options to use the revaluation model for property, plant, and equipment and intangible assets in IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets and the option to use the fair value model for investment property in IAS 40 Investment Property will not be available for the first three years post transition to for listed companies.

The above modifications do not affect the ability of a company to assert compliance with IFRS Standards. If yes, what are the changes? If they are translated, what is the translation process? In particular, does this process ensure an ongoing translation of the latest updates to IFRS Standards?

SMEs that are part of a listed group are permitted to elect early adoption in If the jurisdiction has made any modifications, what are those modifications? See above. Once it has elected to use full IFRS Standards, the SME must continue applying those Standards as long as no new circumstances have arisen that make the cost and effort to continue using full IFRS Standards unnecessarily high, such as: transfer of ownership to a company that applies the IFRS for SMEs Standard, provided that the loss of control is not temporary; and the SME undergoes a major restructuring that reduces the size of its operations and makes the cost and efforts high for preparing financial statements according to full IFRS Standards.

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