Legal

The pages here provide information about the IASC Foundation’s intellectual property and terms of use.

Please read this policy carefully because it governs your use of the IASC Foundation’s XBRL IFRS Taxonomy (the Taxonomy) and any software tools hosted on this site.

By downloading the IASC Foundation Taxonomy or any related documentation or making use of any of the software tools hosted on this site you agree to be bound by the following provisions.

This site and its contents are copyright by the IASC Foundation and all rights are reserved. You may use this site and its contents only in accordance with the permissions set out below. For more information on the IASCF´s copyright please see our Terms of Use.

This site may contain some content where copyright is held by XBRL International. Where this is the case XBRL International reserves all rights in relation to this content and this content may only be used in accordance with XBRL International´s IP Policy.

Neither the IASC Foundation nor XBRL International makes any warranties in relation to the content of this site. Both entities disclaim liability to the content of this site to the maximum extent permitted by law. For more details of this disclaimer see clause 7 of the Terms of Use.

The IASC Foundation recognises that it is in the public interest to ensure that the Taxonomy is generally and freely available to the public in as many languages as is possible. The IASC Foundation believes that the best way to achieve this aim is to ensure that a single entity committed to the ideals of open and accessible standards controls the rights to this material and then licenses them to users on a royalty-free basis. The terms of this License are contained in section 1.

The IASC Foundation has also developed a series of software tools to improve the usability of the Taxonomy or as a proof of concept to demonstrate certain aspects of XBRL functionality. The terms that govern these tools are contained in section 2.

1. IFRS Taxonomy Licence

1.1 To enable you to exercise the rights granted under this policy in respect of the Taxonomy and related material, including all modules and versions thereof, contained on this website the IASC Foundation grants you the rights set out below. You must not make use of, or supply the Taxonomy to any company, firm, or individual except under the terms of this policy.

1.2 The rights set out herein only apply to the XBRL Taxonomies and related documents and material published by the IASC Foundation, including all modules and versions thereof. The permissions granted under section1 of the IASC Foundation XBRL IP policy do not apply to other areas of, or material contained on, the IASC Foundation website. Use of the XBRL software tools contained on this site is governed by the provisions of section 2; all other parts of the site are governed by the website Terms of Use.

1.3 This policy permits you to make use of the Taxonomy in the following manner:

  (a) use in the creation of XBRL instances.

  (b) use as a basis for the creation of other XBRL-compliant taxonomies.

  (c) distribute non-commercially.

1.4 To enable you to use the material for the purposes listed in clause 1.3 you are permitted subject to the limitations of this policy to:

  (a) use, reformat, store, and back up the Data that comprises the Taxonomies and related material, including the conversion of the Data into hard copy from Electronic Format.

  (b) amend the material to create additional or extension taxonomies.

  (c) map to instances.

  (d) make the Taxonomy publicly available provided you do not receive payment for doing so. This includes bundling it for free in commercial software distributions.

    (i) You will not alter or amend the materials that you make publicly available under the provisions of this clause.

    (ii) You will acknowledge the IASC Foundation’s rights in the material in accordance with Para. 1.6 below.

1.5 You may exercise the rights set out in clause 1.4 solely to further the purposes set out in clause 1.3(a) to (c).

1.6 Any copies of the material or extracts thereof reproduced under the permissions granted by this policy shall be accompanied by an acknowledgement in the form: © International Accounting Standards Committee Foundation, used with permission.

1.7 You may not reproduce in either hard copy or Electronic Form any material, extracts or combination of the Taxonomy or its related materials for any seminar, conference, training or similar Commercial event without prior written permission from IASC Foundation.

1.8 Under no circumstances can you use the IASB or IASC Foundation registered trademarks including the Hexagonal logo without prior consent.

1.9 Translation of any of the material contained herein into any other language is prohibited without the prior permission of the IASC Foundation. If you wish to translate the Taxonomy please contact the IASC Foundation.

1.10 Section 1 of the IASC Foundation's XBRL IP policy is intended to be compliant with the XBRL International Intellectual Property Policy.  Where a conflict arises the XBRL International Intellectual Property Policy shall prevail.

2. IFRS XBRL Software Licence

2.1 The software hosted on this site is either entirely bespoke or derived from various open source projects licensed under the Apache License version 2.0 (see http://www.apache.org/licenses/). Under clause 4 of the Apache License the IASCF are permitted to licence any software derived from projects licensed under the Apache License under their own terms. Therefore all software hosted on this site is governed by the following provisions.

2.2 The Software hosted on this site is copyright by the IASC Foundation, or contains elements where the copyright is owned by the IASC Foundation. The IASC Foundation reserves all rights in relation to this software. You may not reproduce, distribute or use this software other than as permitted herein.

2.3 The IASCF hereby grants you a royalty-free licence to use the software for both personal and business purposes, provided such use is within the normal parameters for use of the software.

2.4 You may provide hyperlinks both internally within your company and externally to clients or customers to direct them to the software hosted on the IASC Foundation site.

2.5 This license does not permit you to:

  (a) copy or reproduce the software, in whole or in part other than as strictly necessary for the proper functioning of the software.

  (b) distribute the software, for free or in return for a fee, either externally to clients or customers or internally to other individuals within your company other than as strictly necessary for the proper functioning of the software.

  (c) disassemble, decompile or otherwise reverse engineer the software.

  (d) modify the software in any way including, without limitation, translation or localisation of the software.

2.6 If you wish to do any of the acts prohibited by clause 2.5 please contact the IASC Foundation XBRL Team to request permission.  This clause provides no guarantee that permission will be granted, and the IASC Foundation reserves the right, where appropriate, to charge for such permission.