Myanmar
In 2004, in the absence of a government policy, the Myanmar Accountants Council issued its own accounting system (the Myanmar Accounting Standards), based closely on International Accounting Standards (IAS) (Bureau of Economic, Energy and Business Affairs, 2010, p.5).
References:
Bureau of Economic, Energy and Business Affairs. Department of States, Bureau of Public Affairs. (2010). 2010 investment climate statement. Retrieved from website: http://www.state.gov/e/eb/rls/othr/ics/2010/138043.ht