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IFRS Terms of Use for End Users

  1. Users acknowledge the rights of the IFRS Foundation (‘Foundation’) in the Foundation’s intellectual property (‘IP’) which form part of this resource and shall not do or omit to do any act which would or might invalidate or be inconsistent with those rights.
  2. Users shall comply with all applicable laws when using this resource.
  3. Users are permitted to use the IP for personal and non-commercial use only and shall not, without prior written agreement of the Foundation have the right to license, sublicense, sell, supply, rent out, publish, display or otherwise distribute the IP to third parties, nor create any derivative work based on the resource, this publication or any part thereof.
  4. Users and any other third parties do not have the right to reproduce, in either hard copy or electronic format, any part of the IP including the text of any individual ISSB and/or SASB Standard or specific document, or any extract or combination thereof for any commercial purposes including any seminar, conference, training or similar commercial event without the prior written permission of the Foundation.
  5. Users are obliged to obtain the approval from the Foundation to produce more copies than those permitted by the provisions of the copyright and database right legislation in their respective territory relating to fair dealing for non-commercial research or private study or relating to personal copying for private use. 
  6. The Foundation reserves the right to make additional charges for use by users otherwise than in accordance with these Terms.
  7. Users shall not remove or obscure, or attempt to remove or obscure, any copyright notice, disclaimer or other text included in this publication or any technical measures which protect against misuse of the Foundation’s IP or this resource. 
  8. If any user breaches any of the provisions of these Terms their right to use this resource shall be terminated immediately.
  9. For further information please contact the IFRS Foundation at permissions@ifrs.org.