IFRS is not applied in some places? where?
IFRS does not apply to changes in accounting policies made by an entity that already applies IFRSs. Such changes are the subject of:
(a) requirements on changes in accounting policies in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; and
(b) specific transitional requirements in other IFRSs.
To know more about IFRS please read the following article -> IFRS Details