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Terms and Conditions of Use - IFRS Taxonomy and Associated Materials and Software Tools

This page tells you the terms on which you may use IFRS Taxonomy and/or the software associated with the IFRS Taxonomy. All other parts of our website are governed by our website terms of use.

By accessing the IFRS Taxonomy or any related documentation or by making use of any of the associated software tools hosted on this website, you agree to the terms and conditions set out on this page. If that is not the case, please cease to use the IFRS Taxonomy immediately.

We may change the content of these terms of use from time to time - please therefore check back regularly for any changes.

Contents:

1. Terms of use - IFRS Taxonomy

1.1

These terms apply to the use of the IFRS Taxonomy and related material contained on this website by single entities.

1.2

You can use the IFRS Taxonomy and related material contained on this website on a non-exclusive nontransferable non-assignable basis.

1.3

You must not make use of the IFRS Taxonomy except as permitted under these terms.

1.4

You must not supply the IFRS Taxonomy to any company, firm, or individual except as permitted under these terms.

1.5

You can use the IFRS Taxonomy to:

  1. create XBRL instances;
  2. create other XBRL-compliant taxonomies; and
  3. distribute the materials you created under clauses 1.5(a) and/or 1.5(b) non-commercially. Non-commercial includes (by way of illustration) not charging a fee or receiving any benefit for providing the material produced in accordance with these terms.

 

1.6

You can:

  1. 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;
  2. use the IFRS Taxonomy ‘as is’ and amend the material only in so far as is necessary to create additional or extension taxonomies; and/or
  3. map to instances.

 

1.7

You must not make the IFRS Taxonomy publically available unless you expressly refer to the IFRS Foundation as owner of the IFRS Taxonomy and you link your website to the relevant page of the IFRS Foundation’s website (please see clauses 8.2 – 8.6 of our website terms and conditions for linking).

1.8

You must ensure that you use or make available the most recent IFRS Taxonomy.

1.9

You must not reproduce in either hard copy or electronic form any material, extracts or combination of the IFRS Taxonomy or its related materials for any seminar, conference, training or similar Commercial event without prior written permission from IFRS Foundation. Please contact us if you wish to seek such consent.

1.10

You must not make any translation of any of the material contained herein into any other language without the prior written permission of the IFRS Foundation. If you wish to translate the IFRS Taxonomy please contact us.

1.11

You agree to include in any extracts of the material reproduced under any of the permissions granted by these terms and conditions an acknowledgement in the following form: © IFRS Foundation, used with permission.

1.12

These terms and conditions are intended to be compliant with the XBRL International Intellectual Property Policy. Where a conflict arises the XBRL International Intellectual Property Policy shall prevail.

1.13

Please see clause 3 for details of where can terminate your use of the IFRS Taxonomy and/or associated materials.

2. Terms of use - IFRS Taxonomy associated software

2.1

These terms apply to the use of the software associated with the IFRS Taxonomy which is hosted on this website.

2.2

The software associated with the IFRS Taxonomy that we provide 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 we are permitted to license any software derived from projects licensed under the Apache License under its own terms. Accordingly all software for the IFRS Taxonomy hosted on this website (“Software”) is governed by the following provisions.

2.3

The Software is copyright of the IFRS Foundation, or contains elements where the copyright is owned by the IFRS Foundation. The IFRS Foundation reserves all rights in relation to this software.

2.4

You must not reproduce, distribute or use this Software other than as permitted under these terms.

2.5

You can use the Software on a non-exclusive non-transferable and non-assignable basis provided that the Software is only:

  1. used internally in the course of your business; and/or
  2. provided by you to any of your clients strictly on the basis that the client(s) use it for their internal business purposes only.

 

2.6

You must not:

  1. copy or reproduce the Software, in whole or in part other than as strictly necessary for the proper functioning of the Software;
  2. 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;
  3. disassemble, decompile or otherwise reverse engineer the software; and/or
  4. modify the software in any way including, without limitation, translation or localisation of the software.

 

2.7

If you wish to do any of the acts prohibited by clause 2.6 please contact us.

2.8

You can provide hyperlinks both internally within your company and externally to clients or customers to direct them to the Software subject to clauses 8.2 – 8.6 of our website terms and conditions.

2.9

You agree to acknowledge our copyright in the Software in the following form: © IFRS Foundation, used with permission.

2.10

Please see clause 3 for details of where we can terminate your use of the Software.

3. Termination

3.1

We may at our sole discretion:

  1. terminate or suspend your access to all or part of the IFRS Taxonomy, IFRS Taxonomy documents and/or associated software tools; and/or
  2. withdraw any licence or permission in connection with any of the said materials or any part thereof

with or without cause and without notice although we will try and notify you beforehand where we are able to. Please see our general disclaimer for details.

General Terms:

4. Disclaimer

 

Providing Taxonomies in as many languages as is possible helps facilitate the adoption and use of the IFRS Foundation’s standards but in doing there are no warranties or guarantees in relation to the content of this website. The content may be withdrawn or unavailable at any time although the IFRS Foundation will try to ensure that the content is available so far as it can.

The IFRS Foundation disclaims any liability arising or caused by the content of this website to the maximum extent permitted by law. For further details of this disclaimer see clause 13 of the Terms of Use for this website.

5. Permission

 

Where we state in these terms that you need to contact us for permission, we are not under any obligation to grant permission and where we do grant permission, we reserve the right to charge a fee for it.

6. Acknowledgment

 

You must acknowledge our copyright as set out in clause 1 and clause 2 as are relevant.

7. Copyright

 

Our IFRS Taxonomy and associated software tools may contain some content where the copyright is held by XBRL International. Where this is the case XBRL International reserves all rights in relation to the content and the content may only be used in accordance with XBRL International Intellectual Property Policy.

All other copyright and intellectual property rights in this website and its content are held by the IFRS Foundation including but not limited to the IFRS Taxonomy and associated materials including – but not limited to – guides and software tools. All rights are reserved. For more information on the IFRS Foundation´s copyright please see our Terms of Use.

8. Trademarks

 

Under no circumstance can you use the IFRS Foundation’s trademarks including IFRS and the Hexagonal logo and IASB without our prior written consent. Please see our website terms for further details.

XBRL is a trademark or service mark of XBRL International, Inc., registered in the USA and in other countries. If you wish to seek permission to use any XBRL trademark, please contact XBRL International.

Definitions

‘Commercial’ – Pertaining to commerce and having either monetary or non-monetary gain as motive.

‘Data’ – Any information in print or electronic format including the works and updates in electronic or other format as agreed between the parties.

‘IFRS Taxonomy’ – The IFRS Taxonomy hosted on this website and includes all modules, versions and translations thereof.