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IFRS Foundation® Website Terms and Conditions
This page and the documents it refers to tell you the terms on which you may use our Websites whether as a Guest,
Registered User or Subscriber (together “Users”). Use of our Websites includes accessing Content, browsing or
registering to use our Websites and/or purchase our Products.
By accessing our Websites or any Content (including downloadable content) or purchasing any Products you agree to
be bound by these Terms and Conditions and our Privacy and Cookies Policy. Where terms are capitalised you will
find their definitions at the end of these Terms and Conditions. These Terms and Conditions, together with our Privacy
and Cookies Policy and any other applicable terms and conditions referred or linked to in these Terms and Conditions
constitute the Agreement between you and the IFRS Foundation.
If you do not agree to these Terms and Conditions, please refrain from using our Websites, downloading any
Content or purchasing Products.
We aim to update our Websites regularly and may change the Content and/or these Terms and Conditions at any time.
We may notify you of changes when you access some parts of the Websites and you may be required to accept the
revised Terms and Conditions if you continue using those parts of the Websites. When ordering Products please check
the current Terms and Conditions and any other applicable terms specified below. In other instances where you use the
Websites, you will need to check back regularly for any changes.
Other applicable terms:
Our Privacy and Cookies Policy which sets information about the cookies on
our Websites, and out the terms on which we process and hold personal data we
collect from you.
For the terms and conditions on which we license educational materials please
click here.
The terms and conditions on which we provide access to Content via CD ROM
or download will be available here shortly.
The terms and conditions on which we license IFRS
Taxonomy and associated
materials and software tools please click here.
We license Content for some types of Commercial purposes using Licence
Agreements. For further information about such licensing please contact
Information About the IFRS Foundation
1. Registration
2. Intellectual Property
3. Copyright and Trade Marks
4. Software
5. Viewing or Using our Websites and Content (including the Web Shop)
6. Commercial Products and Services
7. Use of IFRS
8. Linking to our Websites
9. Accessing our Websites and Restricted Areas
10. Fees
11. Terms where you are a Customer
12. Use of IFRS
Web Shop
13. IFRS
Web Shop Returns and Refunds
14. Disclaimer
15. Limitation of Liability
16. Personal Data, Cookies and Security
17. Rules of Interpretation Applicable to these Terms and Conditions and Agreement
Contact Us
About the IFRS Foundation
ifrs.org and eifrs.ifrs.org are sites operated by the IFRS Foundation (described in these Terms and Conditions as IFRS
us and we). We are a not for profit corporation incorporated in the State of Delaware USA with our
egistered O
ffice at 1209 Orange Street, Wilmington, New Castle County, Delaware 19801, USA Co. reg. no. 0152527.
Head Office is at 30 Cannon Street London EC4M 6XH. We operate in England and Wales as an overseas
company under company number FC023235
The IFRS Foundation produces
Standards as issued by the International Accounting Standards Board. It is
important that
We preserve our Intellectual Property Rights and that we maintain the strength of the IFRS Foundation’s
brand in order to facilitate the global use and recognition of IFRS Standards in line with our objectives.
In order to register to receive any alerts and communications from us or to subscribe for any of our subscription
services featured on the Websites, you will be asked to provide relevant personal information
which we need to
process your registration. The
personal information provided upon registration allows us to deliver our services,
as well as allowing us to maintain your account.
For information about how we use the personal data we collect
you when you register for any of our Websites see clause 16 of these Terms and Conditions and our
and Cookies Policy.
Intellectual Property
We are the licensor and/or owner of the Intellectual Property Rights in our Websites and Content. All such rights
are reserved.
Copyright and Trade Marks
You acknowledge that you acquire no copyright or other proprietary rights in any Content provided as it is viewed
or received.
You acknowledge our Intellectual Property Rights where they exist in any material provided.
You do not have permission to translate, reprint, reproduce, duplicate or use any part of our Websites or Content
by any means whether electronic, mechanical or otherwise, either currently known or yet to be invented, except
as expressly provided for under
these Terms and Conditions. For a list of the official IFRS translations that are
available through the Web Shop please click here.
For the avoidance of doubt the Content remains the copyright of the IFRS Foundation in all countries and in all
If you are interested in using our Content for Commercial products please contact us at licences@ifrs.org and
see clause 6.
The IFRS Foundation’s logo and the IFRS for SMEs
logo (both shown below), the IASB
logo, the ‘Hexagon
Device’, eIFRS
, IFRS for SMEs
, IFRS Foundation
, International Accounting
, International Financial Reporting Standards
, and SIC
are registered Trade Marks of the
IFRS Foundation.
In order to reference us and our work including IFRS Standards you may need to use our Trade Marks. The
IFRS Foundation Trade Mark Guidelines set out how our Trade Marks should be used.
Please note that no right is conferred on any third party to use the IFRS Foundation’s Trade Marks and/or logos
to promote any business, product or service. Such use is strictly prohibited without a licence from the
Foundation. If you wish to find out more about our licensing process or for a
ny queries about our Trade Marks
and where they are registered please contact us at licences@ifrs.org.
The software that operates our Websites or that is used in any products and services which we may make
available via the Websites is the property of the IFRS Foundation or its licensors. You must not copy, reverse
engineer, modify or otherwise alter or manipulate this software.
Viewing or Using our Websites and Content (including the Web Shop)
These Terms and Conditions apply equally to all Users of our Websites, their Content or any part thereof. These
Terms and Conditions and any Agreement between us are only in the English language.
If these Terms and Conditions are inconsistent with a Licence Agreement the relevant terms of that Licence
Agreement shall prevail in respect of the use of our Websites or any Content.
You must not view or access data, or supply data to any company, firm or individual except as permitted under
these Terms and Conditions. In particular:
a) You may access and make use of any Content available on our Websites for Personal Use
and/or Professional Use. This includes permission to make reference to the Works when
discussing or advising others, but excludes permission to reproduce portions of the Works
and provide them to others.
b) Subject to clause 6 you are permitted to use the material contained on this Websites to
inform yourself, your employer and your clients of the reporting requirements under the IFRS
Standards in connection with the normal function of their business or employment.
c) You are not permitted to reproduce, distribute or sublicense the Works in any format other
than in the limited circumstances specified in clause 5.4.
d) Where you have purchased electronic downloadable publications you are entitled to
download one copy onto a single computer and are not permitted to copy or transfer that
copy onto any other computer or electronic device.
Where you are a Subscriber you have the right to reproduce, in hard copy or in electronic format and use, for
your internal purposes (and not in the public domain) and throughout the term of your subscription only:
a) Not more than 5 copies of any individual IFRS Standard or any specific document containing the Works
for Professional Use and/ or Personal Use.
b) Up to 10 copies of Extracts for Professional Use. An Extract shall consist of no more than 25 per cent
of any complete IFRS Standard or of any other document containing the Works.
You must obtain our Prior Written Permission before producing more copies than those permitted in clause 5.4
or using the Works for one of the purposes set out in
clause 5.3. If you want to seek such permission please
contact us at licences@ifrs.org.
Any copies of individual IFRS Standards or Extracts must be accompanied by an acknowledgement in the
following form including the date that appears on the
IFRS Standard: © [insert date from the applicable IFRS
Standard] Copyright IFRS Foundation.
Commercial Products and Services
You must not reproduce in any format (including hard copy or in Electronic Format) any part of our Websites or
any Content
contained therein, or any products or services available on or via the Websites, for use for any
ommercial purposes, in any Commercial product or for use in any seminar, conference, training or similar
Commercial event without Prior Written Permission from us. The IFRS Foundation reserves the right to charge a
fee for such use. If you wish to seek such permission please contact us.
Use of IFRS
The Websites hosts the IFRS Taxonomy and related resources. The terms of use for IFRS Taxonomy are set
out in the IFRS Taxonomy Terms and Conditions and are in addition to these Terms and Conditions.
Linking to our Websites
Subject to the following provisions of this clause 8 from your own website, you may link:
a) to our home page; or
b) to another page that contains Our materials provided that any such link does not allow Users to
access areas of the Websites without the appropriate subscription or registration.
You must establish a link in a way that is fair and legal and does not damage our reputation or take advantage of
You must not establish a link in a way that suggests any form of association, approval or endorsement on our
part where none exists and/or where we have not provided our Prior Written Permission.
You must not establish a link from any Website that is not owned by you.
Our Websites must not be framed on any other Websites.
We reserve the right to withdraw linking permission without notice.
Accessing our Websites and Restricted Areas
Whilst we endeavour to ensure that our Websites is normally available 24 hours a day, we will not be liable if for
any reason the Websites or any part thereof, or any Content is unavailable at any time or for any period.
Access to the Websites may be suspended temporarily and without notice in circumstances of system failure,
maintenance or repair or for reasons beyond our control.
Some areas of our Websites are restricted. In order to access these areas you must be either a Registered User
and/ or Subscriber, unless such access is otherwise permitted under a Licence Agreement.
Access to restricted areas of our Websites may be withdrawn without notice at our sole discretion if we believe
that you have breached any provision under
clause 5 of these Terms and Conditions or any terms contained in
a Licence Agreement.
You are responsible for making all arrangements necessary for you to have access to our Websites. You are
also responsible for ensuring that all persons who access our Websites through your internet connection are
aware of these Terms and Conditions and that they comply with them.
Access to certain areas of our Websites may require purchase of a subscription.
Payment for subscriptions must be made in advance and in British Pounds Sterling (GBP).
If you have paid for access to an area of our Websites which is terminated by us, you may be entitled to a refund
or partial refund unless termination was as a result of your failing to comply with these Terms and Conditions.
Any refund referred to in clause 10.3 will be calculated by us on a pro rata basis. Different provisions may apply
where you are a Customer and you should refer to clause 11 of these Terms and Conditions.
If you become entitled to a refund under the provisions of clause 10.3 we reserve the right, at our sole
discretion, to extend your subscription to compensate you for the period during which access was denied instead
of providing a monetary refund.
1. Terms where you are a Customer
The following provisions apply where you are a Customer. You must retain a copy of these Terms and
Conditions as a record of the contract between you and the IFRS Foundation.
Unless one of the exceptions listed below in clause 11.7 applies, you can cancel your order without giving any
reason within 14 days from the day on which you or a third party
chosen by you (other than the carrier):
i. receives the Product or Products purchased, or receives our email confirmation of order (whichever is
the earlier);or
ii. from the day of the conclusion of the contract, in the case of services or digital content not supplied in
a tangible medium (e.g. DVD).
You must inform us of your decision to cancel your order. You may submit your request by contacting our
Customer Service team at
publications@ifrs.org or using our Order Cancellation Form
. We will communicate
to you an acknowledgement of receipt by e
-mail. You must send any request to cancel an order before the 14
days’ cancellation period has expired and return the Products to the address given on the form or as notified to
you in our communication (to our Return Centre).
For additional information on the scope, content and instructions on how to return Products, please contact our
Customer Service team at publications@ifrs.org.
Upon cancellation of any order we will reimburse:
a) all payments received from you for the Products purchased, and
b) standard postage charges,
no later than 14 days from the day on which we received your communication cancell
ing your order within the
14 day period. We will use the same m
ethod of payment used for the initial transaction, unless you have
expressly agreed otherwise. You will not incur any fees as a result of such reimbursement. We may withhold
reimbursement until we have recei
ved the Products back or you have supplied evidence of having sent back the
Products, whichever is the earliest.
If reimbursement occurs after the maximum time period mentioned above,
the amount due to you will as of right be increased.
You must send back the Products in accordance with the instructions provided during or subsequent to your
communication to us
, or available in the Order Cancellation Form, to our Return Centre no later than 14 days
from the day on which you communicate
d your cancellation. You will have to bear the direct cost of returning
these Products unless you have advised us that they are faulty or damaged. You may be liable if the value of the
Products returned diminishes due to your handling of the Products.
The right of cancellation does not apply to:
a) the delivery of sealed software if unsealed by you after delivery;
a service if we have fully performed it and you accepted when you placed your order that we could start
to deliver it, and that you could not cancel it once delivery had started;
c) the supply of digital content (including apps, digital software, ebooks, etc) which is not supplied on a
tangible medium (e.g. on a DVD) if you accepted when you placed your order that we could start to
deliver it, and that you could not cancel it once delivery had started; and
d) the delivery of journals or magazines with the exception of subscription contracts.
If we fail to meet the delivery deadline for any Products (other than by reason of your not being available to
accept delivery or where you
have provided incorrect information), then you may cancel the order where the
failure to meet the delivery deadline was because we refused to deliver the Products
, or you told us before we
accepted your order that delivery by the delivery deadline was essential.
The provisions of this clause 11 do not affect your statutory rights where the Products are faulty or not as
described. Where Products are faulty or not as described we will refund the price of the Products in full together
with any applicable delivery charges and any reasonable costs yo
u incur in returning the Products to us. You
should follow the returns process provided for in this clause 11.
If you have any queries about the IFRS Web Shop or Products please contact our Customer Service team at
Use of IFRS
Web Shop
Our shopping pages will guide you through the steps you need to take to place an order. Our order process
allows you to check and amend any errors before submitting your order to us. Please take time to check your
order at each stage of the order process. The prices of Products offered by us in our Web Shop are clearly set
out on the Websites and do not include, but may be subject to, VAT.
Products may be delivered by post, by courier or electronically as may be applicable to each sale. Delivery by
post may be included in the price or it may be charged for separately
- where delivery is charged separately this
will be clearly indicated.
You shall be responsible to us for the accuracy of the terms of any order submitted by you. If by mistake we
have under
-priced any Products we will not be liable to supply it to you at that price provided we notify you
before dispatching the Products.
We deliver to the countries as listed underShipping Informationwhich can be found by clicking here. Unless
expressly stated prices do not include delivery charges
but any such charges will be drawn to your attention
during the order process prior to your placing your order. Please refer to Shipping Information on the link
provided in this clause. Inter
national deliveries (outside of the UK) may be subject to import duties and taxes
which are applied when the delivery reaches its destination. Please note that we are not responsible for any
such charges. Please contact your local customs
office for any queries relating to such charges. You must
comply with all applicable laws and regulations of the country for which the Products are destined.
If for any reason beyond our control we are unable to supply you with a particular Product we will notify you as
soon as possible. The IFRS Foundation shall not be liable to supply such Products provided notification is given
and a refund provided as soon as practicable.
No contract of any kind exists between us and a User placing an order until we collect payment for the Products.
At any point up to then we may decline to supply the Products without giving you any reason. At the point
payment is collected, and not before, an Agreement shall come into existence between the IFRS Foundation and
you and we will arrange for dispatch of the Products.
Once payment has been authorised any electronic publications ordered will be available for downloading
generally within one business day from our having processed your order and received payment. It is intended
that you will download the electronic publica
tions on the same day but in any event they will only be available for
for 3 months from the date of payment. Subject to clause 11, claims for non-
delivery must be made by
no later than the business day following the date on which the electronic publications cease to be available for
downloading. Delivery by post will be made to a single address
as specified in the order. We will use reasonable
endeavours to secure delivery within 30 days of the date of the order (with the exception of advance orders
However, subject to
clause 11 for orders destined for the UK, we will not be liable any for loss occasioned by
delay in or failure of delivery arising out of any cause beyond our control.
Payment may be made by American Express, Visa, or Mastercard credit cards, or any Switch or Maestro debit
card. Card details will be encrypted to minimise the possibility of unauthorised access or disclosure. Authority for
payment must be made at the time of the order.
Credit, debit or charge card orders exceeding £5000 (GBP) are subject to a 3.75 per cent surcharge on the
amount exceeding £5000 (GBP). This amount will be automatically added to your order. If you are printing the
order form and wish to pay by cheque you do not need to pay this surcharge.
We may, at our sole discretion, offer discounts to certain groups of customers or on orders of a certain size.
These discounts will be clearly displayed on our Websites. Only one discount rate may be applied to any order.
No variation to these Terms and Conditions shall be binding unless agreed in writing between your and an
authorised representative of the IFRS Foundation.
Web Shop Returns and Refunds
The provisions of clause 12 do not apply to purchases of CD-ROMs or Subscriptions that include services
delivered through the internet, nor do they apply to purchases made by bookshops or other businesses, or made
by an employee on behalf of a business.
The following provisions apply if you are a business or you are an employee purchasing Products on behalf of a
business. You have the right to cancel your order up to 14 days after the day following delivery of the Products
by contacting the Customer Service team at publications@ifrs.org.
If the Products have been dispatched by the time we receive the cancellation notice you must return the
Products to us and we will refund the purchase price to your credit or debit card within 30 days of the notice of
If you do not return the Products within 21 days of the date of cancellation we will make a charge in respect of
collection and recovery of the Products.
If you do not make the Products available for collection or recovery within 30 days of your notice of cancellation
you will be deemed to have accepted the Produ
cts. At that point a new contract will be formed and you will be
charged for the Products at the price set out on the Websites.
Any Products returned to us must be in good resalable condition - if not you will be charged in full for them.
If for any reason your Products arrive in a damaged or otherwise unsatisfactory condition we will replace them.
Please contact our
Customer Services Department at publications@ifrs.org to arrange the return of the
defective Products and dispatch of replacements. Please do not return defective Products to us until requested
to do so.
The Content on and/or downloadable material from our Websites or contained in Products or our
communications is provided for general information purposes only. It does not constitute accounting or other
professional advice. Neither the IFRS Foundation nor
the International Accounting Standards Board or
any other
associated entity accepts any responsibility for any loss or damage that may arise from reliance on information
contained on or accessible from the Websites. In using any Content, you should take appropriate professional
advice as the application of laws and regulations may vary depending on your particular circumstances and/ or
Whilst we endeavour to ensure that the Websites, Content, Products, and communications are correct we do not
make any representations or give any warranties or undertakings, express or implied, regarding the same.
Subject to clause 15.1 we disclaim all warranties express and implied to the maximum extent permitted by law.
We do not warrant or guarantee that our Websites is free of errors, viruses, Trojan horses or other destructive or
contaminating components or content. We
provide no warranty or guarantee that our Websites are compatible
with your computer equipment, and are under no obligation to do so.
We reserve the right to change, modify, suspend, add, remove or restrict access to our Websites or parts of it at
our sole discretion, without prior notice.
We may at our sole discretion terminate or suspend your access to all or part of the Websites with or without
cause and without notice although we will try and notify you beforehand where we are able to.
Any names of individuals, companies and/or places used in any educational document(s) on the Websites are
fictitious and any resemblance to real people, entities or places is purely coincidental.
Our Websites may contain links to third party Websites that are not controlled by us. We do not accept any
responsibility for the content of such Websites.
Limitation of Liability
Nothing in these Terms and Conditions excludes or limits our liability for death or personal injury arising from our
for fraud or fraudulent misrepresentation, or any other liability that cannot be excluded or limited by
English law.
We will not be liable to any User for any loss or damage, whether in contract, tort (including negligence), breach
of statutory duty, or otherwise, even if foreseeable, arising under or in connection with use of, or inability to use,
our site
, or use of or reliance on any Content displayed on our Websites, or any Products provided on or via our
Where you use the Websites for Professional Use, please note that in particular, we will not be liable for loss of
profits, sales, business, or revenue; business interruption; loss of anticipated savings; loss of business
opportunity, goodwill or reputation; or any indirect or consequential loss or damage.
Where you are a Customer, please note that we only provide our Websites for domestic and private use. You
agree n
ot to use our Websites for any Commercial, business purposes or for Professional Use, and we shall
have no liability to you for an
y loss of profit, loss of business, business interruption, or loss of business
We will not be liable for any loss or damage caused by a virus, distributed denial-of-service attack, or other
technologically harmful material
or event that may infect your computer equipment, computer programs, data or
other proprietary material due to your use of our site
, the downloading of any content, or on any Websites linked
to it.
We assume no responsibility for the content of Websites linked on our Websites. Such links should not be
interpreted as endorsement by us of those linked Websites. We will not be liable for any loss or damage that
may arise from your use of them.
Additional limitations and exclusions of liability will apply to liability arising as a result of the supply of any
Products and services by us to you, which are set out in
clauses 8 and 9 or the provisions of any Licence
Agreement. In the event of any inconsistency between this
clause 15 and any applicable Licence Agreement,
the Licence Agreement shall take precedence.
Personal Data, Cookies and Security
We collect information about you when you register with us, place an order for Products or when you
communicate with us by any media.
We may collect information about you from third parties where this is necessary for legitimate business
Some of the information we collect about you may be personal data. For full details of how we use personal data
and how the Websites use cookies to improve your experience, and collect information on how you use the
please see our Privacy and Cookies Policy, the terms of which you accept by using, and / or
becoming a Registered User or Subscriber, of the Websites.
. Rules of Interpretation Applicable to these Terms and Conditions and Agreement
Unless the context otherwise requires, the singular includes the plural and vice versa.
References to any enactment, order, regulation or other similar instrument shall be construed as a reference to
the enactment, order, regulation or instrument or any subsequent re-enactment.
References in these Terms and Conditions to sections and clauses are to the sections and clauses of these
Terms and Conditions.
If any provision of the Agreement is declared by any judicial or other competent authority to be void, voidable,
illegal, or otherwise unenforceable, or indications of this are received by either of the parties from any relevant
competent authority, the remaining provisions of the Agreement shall remain in full force and effect.
The failure by either party to enforce at any time or for any period any one or more of the terms or conditions of
the Agreement shall not be a waiver of them or of the right at any time subsequently to enforce all terms and
conditions of the Agreement.
Headings contained in these Terms and Conditions are for reference purposes only and shall not be
incorporated into these
Terms and Conditions and shall not be deemed to be any indication of the meaning of
the clauses to which they relate.
This agreement shall be governed by, and construed in accordance with, English law.
Where you are a business it is hereby irrevocably agreed and accepted that the Courts of England and Wales
have exclusive jurisdiction to settle any claim, difference or dispute (including, without limitation, claims for
-off or counterclaims) which may arise out of or in connection with this agreement. Each party irrevocably
waives any right it may have to object to an action being brought in such Courts, to claim that the action has
been brought in an inconvenient forum, or to claim that such Courts do not have jurisdiction.
Where you are a Customer we may agree that the Courts of England and Wales may have non-exclusive
jurisdiction and we acknowledge that you may have rights to bring proceedings in your country of residence.
Agreement’—These Terms and Conditions and our Privacy Statement and Cookies Policy, together with any other
terms and conditions referred or linked to in these Terms and Conditions.
Commercial’—Pertaining to commerce and having either monetary or non-monetary gain as motive.
Customer’—An individual to whom the Consumer Contracts (Information, Cancellation and Additional Charges)
Regulations 2013 apply.
Content’—Any content and materials including the Works that appear on the Websites or which may be accessed by
or downloaded from the Websites or contained in Products.
Electronic Format’—Any format other than print, including those actuated by or as a result of analogue, digital,
electronic, compact disk, electrical, magnetic, optical, laser, acoustic, or any such similar technologies, and/or devices
accessed using personal computers, workstations, local area networks, wide area networks, intranets, the Internet, or
other dial-in access.
Extract’—An extract of less than 25 per cent of any constituent part of the Works.
IASB’—The International Accounting Standards Board.
IFRIC’—The International Financial Reporting Interpretations Committee.
‘Intellectual Property Rights’Rights in copyright and related rights, moral rights, trade marks, business names and
domain names, get-up, goodwill, designs, computer software, database(s), confidential information (including know-how
and trade secrets), patents, inventions as well as the right to sue for passing off and/or unfair competition, and all other
intellectual property rights, in each case whether registered or unregistered and including all applications and rights to
apply for and be granted, renewals or extensions of, and rights to claim priority from, such rights and all similar or
equivalent rights or forms of protection which subsist or will subsist now or in the future in any part of the world.
‘IFRS Standards’—The accounting standards and updates to those standards issued by the International Accounting
Standards Board under the titles International Accounting Standards, or IFRS Standards.
Licence Agreement’—A licence to be entered into between us and you regarding specific Products which we may
provide to you.
Official text’—The Works published by us or our licensees in printed or Electronic Format, which are endorsed and
published by the International Accounting Standards Board and/or IFRS Foundation and/or our agent(s).
‘Personal Use’Use of the Websites and/or Content for User’s personal use only, and which is not Professional Use
or Commercial Use.
Products’—All products and services which are available for purchase via the Websites.
Prior Permission’ and ‘Prior Written Permission’—Permission from an authorised member of the IFRS Foundation’s
staff and includes but is not limited to:
a) permission contained on any webpage or document included within this Websites. Where the prior permission
is required to be in writing, it shall be in hard copy form and signed by an authorised signatory of the IFRS
Foundation’s staff; and/or
b) a permission contained in a Licence Agreement
Professional Use’—Use of the Websites and/or Content in a professional capacity in connection with the business of
providing accounting services to your customers or to the business in which you are employed as an accountant.
Taxonomy’—Taxonomy generally means a catalogue or a set of rules for classification; in XBRL, a taxonomy contains
computer-readable definitions of business reporting terms as well relationships between them and links connecting
them to human-readable resources. A typical taxonomy consists of a schema (or schemas) and linkbases; a set of
these files discoverable from one entry point schema is called discoverable taxonomy set, such as the IFRS Taxonomy.
Trade Marks’The IFRS Foundation’s trade marks including the IFRS Foundation’s logo and the IFRS for SMEs
logo, the IASB
logo, the ‘Hexagon Device’, eIFRS
, IFRS for SMEs
, IFRS Foundation
International Accounting Standards
, International Financial Reporting Standards
, and SIC
. Further details of
which are available from the IFRS Foundation on request.
User(s)’—Companies, firms, other legal entities, individuals and natural persons who have access to the Websites, and
which are subdivided into the following categories:
a) ‘GuestA user who may access the Websites, but who has not registered and does not have a Subscription.
b) ‘Registered User’A user who has registered, and may access the parts of the Websites where access is
granted to Registered Users, but who does not have a Subscription.
c) Subscribers’—A user who has paid for access to the services known as eIFRS Professional or eIFRS
Comprehensive Websites.
Websites’—Each of the International Accounting Standards Board /IFRS Foundation Websites (www.ifrs.org (including
archive.ifrs.org), eifrs.ifrs.org shop.ifrs.org) including all Content, materials and web pages of which each of them is
Works’—The materials of the IFRS Foundation. These materials include, but are not limited to, the following:
IFRS Standards
International Accounting Standards (IASs)
IFRIC Interpretations
SIC Interpretations
Basis for Conclusions for IFRS Standards and IASs
Implementation Guidance for IFRS Standards and IASs
Illustrative Examples for IFRS Standards and IASs
Appendices to IFRS Standards and IASs
Basis for Conclusions for IFRIC and SIC Interpretations
Appendices to SIC Interpretations
IASB Framework for the Preparation and Presentation of Financial Statements
Due Process Handbook for the IASB
Preface to IFRS Standards
IASB and IFRS Foundation Discussion Papers
IASB and IFRS Foundation Exposure Drafts
IFRIC Draft Interpretations
IASB Insight
IASB Update
IFRIC Update
XBRL’—Extensible Business Reporting Language, a language based on the XML standard for the electronic
communication of business and financial data.
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Terms and Conditions updated May 2017