Adoption and copyright
When a country adopts IFRS, it is often necessary to publish the IFRSs in the official gazette, and allow them to be freely accessed and distributed. The IFRS Foundation recognises this, and will work with the entity that has the legal authority to set financial reporting standards to ensure that copyright restrictions on the material adopted do not prevent the adoption of IFRS.
Each jurisdiction is assigned a Translation, Adoption and Copyright (‘TAC’) Project Manager who acts as key support and contact. To identify your method of adoption before contacting the Translation, Adoption & Copyright team, please use the diagram below. For further information on each method, see also Methods of adoption.