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eIFRS terms and conditions

Terms and conditions for Financial Reporting Faculty members and subscribers' use of the electronic consolidated edition of International Financial Reporting Standards.

  1. Any person and/or company who uses the eIFRS service shall be referred to in this Notice as a User. If a User does not agree to any or all of the restrictions set out in this User Restriction Notice they shall henceforth cease to use the eIFRS service.
  2. Users acknowledge the rights of the IFRS Foundation in the Service which are made available as part of the eIFRS service and shall not do or omit to do any act which would or might invalidate or be inconsistent with those rights.
  3. Users shall comply with all applicable laws including those relating to copyright and other intellectual property rights when using the Service.
  4. For business users and accountants only: subject to paragraph 6, Users are permitted to use the Service as follows:

    a) For professional non-commercial purposes only.  This includes permission to use or make reference to the Service when discussing or advising others but excludes permission for Users to provide the Service or parts of them to others;

    b)
    To inform themselves, their employers and clients of the reporting requirements relating to the International Financial Reporting Standards in connection with the normal function of their business or employment; and

    c)
    Save as otherwise provided in this paragraph 5, no right is granted to Users to license, sublicense, sell, rent, or otherwise distribute any portion of the Service to third parties.
  5. Users do not have the right to reproduce, in either hard copy or electronic format, the text of any individual International Financial Reporting Standard (including International Accounting Standards) (Standards) or any specific document, extract or combination thereof taken from the Service for any seminar, conference, training or similar commercial event without the prior written permission of the IFRS Foundation.
  6. Subject to paragraphs 6 and 8 Users are entitled to reproduce in hard copy or electronic format for your personal or professional purposes only not more than 5 copies of any individual Standard or specific part of the Service and up to 10 copies of extracts (being not more than 25% of any complete Standard or section of the Service) for personal, professional or business use only.  Any such copies in electronic format must be accompanied by the following wording: “© IFRS Foundation.  All rights reserved.  Reproduction and use rights are strictly limited”.
  7. Users are obliged to obtain the approval from the IFRS Foundation to produce more copies than those permitted by the fair copying provisions of the copyright legislation in the respective territory from which they are accessing the Service or to sublicense the Service as per paragraph 2 of these Terms or if they intend using the Service for one of the purposes set out in paragraph 3 of this Notice.
  8. The IFRS Foundation reserves the right to make additional charges for use in accordance with paragraphs 2 to 4 of this Notice.
  9. If any User breaches any of the provisions of paragraphs 2 to 4 of this Notice their right to use the Service shall forthwith terminate.
  10. Some material comprised in the Service is freely available from Governmental institutions and bodies.
  11. The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise to the maximum extent permitted by law.  In particular and without prejudice to the generality of the foregoing sentence, the IFRS Foundation will not have any liability to Users for any loss of profit, loss of business, business interruption or loss of business opportunity.