Regulatory Alerts2023-04-10
Added · Updated
Distributed Ledger Technology Foundations Regulations (International Accounting Standards) Rules 2023
The Board of Directors of the Abu Dhabi Global Market issued these Rules to implement section 68(3) of the Distributed Ledger Technology Foundations Regulations 2023. The Rules mandate that DLT Foundations adhere to International Accounting Standards, including IAS, IFRS, and future standards issued by the International Accounting Standards Board. The Board retains the authority to prescribe alternative accounting standards for group or individual accounts and may approve derogations from the specified standards.
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