The IFRS Foundation (we) promise to respect any personal data you share with us through this site (Website) or any other means. We are the controller of personal data you share via this Website, meaning we are the organisation legally responsible for deciding how and for what purposes it is used.
We aim to be transparent when we collect your data and not to use your information in any way that you would not reasonably expect.
Developing a better understanding of your preferences through your personal data enables us to ensure that you are receiving the information that interests you most, and even more importantly allows us to ensure that you are able to play an active role in the standard-setting process.
This Privacy and Cookies Policy (Policy) explains how the IFRS Foundation uses your personal data if and when it is collected and provides information about the cookies that we use on the Website. This Policy is designed to ensure that you are fully aware of how your personal data is processed and stored so that we can fulfil our legal and moral obligations toward you as a data subject.
If you do not agree with this Policy or the Website Terms and Conditions please do not use any part of this Website. If you signify acceptance of this Policy, this constitutes a positive action confirming your consent for us to use the personal data you provide to us in accordance with this Policy.
Contents
1. Personal information we collect
The IFRS Foundation collects the following information when you register an account on the web site:
- your name;
- email address;
- information about your role, country of residence, the organisation type/industry that you work for and optionally your organisation name;
- your preferences in relation to the communications that you would like to receive relating to our work and separately to our products and services;
- your activities on, and use of, this Website;
- information about files you downloaded from this Website;
- information about how you use this Website and technology systems;
- your billing and (where necessary) delivery address
We collect personal data from you:
- Directly, when you enter or send us information such as when you register an account on this Website, contact us (including via email), send us feedback, purchase products or services via this Website, complete customer surveys or participate in a public comment letter process;
- Indirectly, such as your browsing activity while on this Website; we will usually collect information indirectly using technologies explained in the section ‘Cookies and Tracking Technologies’ below.
2. Purposes for which we use your personal data
Prior to processing your personal data, the IFRS Foundation ensures that it is entitled to do so under relevant data protection laws. We will process your personal data only in circumstances where:
- You have given consent;
- To comply with our legal and regulatory obligations;
- For the performance of a contract with your or to take steps at your request before entering into a contract; or
- For our legitimate interests or those of a third party.
A legitimate interest is when we have a business or commercial reason to use your personal data, so long as this is not overridden by your own rights and interests.
We will carry out an assessment when relying on legitimate interests, to balance our interests against your own.
We collect your personal data for the following purposes:
- the general objectives of the IFRS Foundation;
- marketing the goods and services of the IFRS Foundation;
- keeping you informed of IFRS Foundation activities;
- to understand how you use our Website so that we can improve it and our products and services or to check that our Website is working as intended;
- customising our Website and its content to your particular preferences based on a record of your selected preferences or on your use of our Website;
- statistical analysis to help us understand our customer base;
- updating and enhancing customer profiles;
- administration and archiving;
- processing any enquiries or complaints raised by you and responding to any communications from you;
- statutory and regulatory compliance;
- investigating any misuse by any person of our products and any accusation of wrongdoing;
- enforcing legal rights or defend or undertake legal proceedings;
- administration of an online application for employment with the IFRS Foundation;
- maintaining a record of your relationship with us.
In addition, we collect your personal details if you make a purchase from our web shop for the purpose of delivering goods, invoicing and tax purposes.
Our web shop uses a PCI DSS compliant payment gateway to process credit card transactions; the Foundation does not collect or store credit details.
We may use your personal data to analyse your usage of the Website (including pages of the Website you visited and content of the Website you accessed) to create and enrich your customer profile that we hold about you. We use different technologies (see section ‘Cookies and Tracking Technologies’) for this purpose and the above purposes. We use your enriched customer profile to:
- gain insights on how to improve our Website, content and related products; and
- enable our teams provide more targeted marketing services to you provided you also consent to receiving direct marketing communications (for further information, see section ‘Direct Marketing’).
You may manage your preferences in accordance with your interests in relation to marketing and other emails sent to you through your Dashboard at any time.
3. Registration
In order to make use of a number of services in our Website and web shop we require you to register as a user of our Website. During the registration process we will collect the information set out above. The services accessible through registration allow users to:
- View or download our Issued Standards Part A;
- Submit a comment letter (please note that it is possible to submit comments by other means);
- Purchase an IFRS Digital subscription to view all our Standards content;
- View our live broadcasts and webinars published on our Website;
- Receive email alerts about our work (where you have chosen notification options);
- Receive product marketing emails (where you have given consent or have previously purchased a product from us).
We may contact you by email, post or telephone for research purposes relating to our Websites or to research opinion on proposed developments if you have consented to such communications.
4. Sharing your information
When you register for any of our services including subscription services, the information you provide is for our purposes only. We do not share personal data of our subscribers with any third parties for marketing purposes. However, we may occasionally use third party providers to conduct research, process data or develop and maintain the Website and its content on our behalf. In such circumstances, third party providers are only permitted to process your personal data only in connection with services they provide to us or perform on our behalf.
Your personal data may be shared with other third party organisations in certain circumstances:
- if we are required to by law or to comply with our legal and regulatory obligations, your personal data may be shared with law enforcement agencies, courts, tribunals and regulatory bodies;
- if we are undertaking, defending or investigating any legal claims or proceedings, your personal data may be shared as required for such purposes;
- in connection with reorganisation, restructuring or sale of the IFRS Foundation, your personal data may be shared with other parties that may acquire control or ownership of our business. The recipient of any of your personal data will be bound by confidentiality obligations
5. Direct marketing
We will use your personal data to send you updates by email about our products and/or services.
We will use your personal data for marketing purposes where you have consented to receive direct marketing emails from us.
You have the right to opt out of receiving marketing communications at any time by adjusting your preferences in your Dashboard or using the unsubscribe link at the bottom of emails you receive.
We may ask you to confirm or update your marketing preferences if you ask us to provide further products and/or services in the future, or if there are changes in the law, regulation, or the structure of our business.
For more information on your right to object at any time to your personal data being used for marketing purposes, see ‘Your rights relating to your personal data’ below.
6. Cookies and Tracking Technologies
Our Website uses cookies and other tracking technologies to distinguish you as an individual user. This helps us to provide you with a tailored experience when you browse our Website and also allows us to improve the Website through data analysis. By continuing to browse the Website, you are agreeing to our use of cookies.
A cookie is a small file of letters and numbers that we store on your browser or the hard drive of your computer, smartphone or other electronic device if you click the ‘agree’ button in the cookie notification pop-up at the footer of your browser. Cookies contain information that is transferred to your computer hard drive. The cookies function by saving your Website preferences and as a result it is possible to speed up your future activities at the Website and allows us to provide you with information specifically tailored to your interests.
Most browsers allow you to stop receiving cookies; however, you should be aware that if you do disable cookies you may have trouble logging into subscriber areas or using our Web Shop, and you will have to agree to the Website Terms and Conditions and this Policy every time you visit the Website.
We use the following cookies:
- Essential cookies: these are cookies that are required for the operation of our Website. They include, for example, cookies that enable you to log into IFRS Digital subscription, buy products at shop.ifrs.org using e-billing services or use the shopping cart feature.
- Analytics cookies: they allow us to recognise and count the number of visitors and to see how visitors move around our Website when they are using it. This helps us to improve the way our Website works, for example, by ensuring that users are finding what they are looking for easily.
- Preference/functionality cookies: these are used to recognise you when you return to our Website. This enables us to personalise our content for you, greet you by name and remember your preferences (for example, your choice of language or region and whether you have agreed to the Website Terms and Conditions and this Policy).
We will ask for your consent to place cookies or other similar technologies on your device, except where they are Essential Cookies required for the operation of our Website or to provide you with a service that you have requested.
We do not allow access to Third Party Cookies to users of the Website. This means that no third- party advertising preference cookies will be stored and no other entity other than the IFRS Foundation will be able to access your information if you visit our Website.
We also use Google Analytics and Adobe Analytics to monitor the use of our Website. This means that information contained in the cookie about your use of the Website is transmitted to Google and Adobe and reports are prepared for us setting out how the Website is used. Google's analysis does not involve storing your personal data as detailed in Google’s Privacy Policy. Read Adobe's Privacy Policy here.
We use the HubSpot Tracking Code to monitor your usage and interaction with the Website, including which web pages you visit and which content you access. Information contained in the cookie will not be shared with HubSpot. We will use such data in accordance with this Policy.
You can withdraw any consent to the use of cookies or other similar technologies or manage any other such preferences by clicking on the icon ‘Manage your cookies’ at the top of this webpage of the Website. You can then either accept or reject all cookies or adjust sliders of each individual category of cookies stored on this Website. The page will then refresh for the updated settings to take effect.
Below we list the cookies that are used on each of the Websites and a brief explanation of what they do:
| Domain | Cookie name | Description | Default expiration time | Status |
|---|---|---|---|---|
| ifrs.org | 0{ID} (a global unique id) | This is an authentication cookie that holds encrypted information about your sign-in to IFRS. Allows you to navigate between IFRS pages as a logged in user. | One month | Essential |
| ifrs.org | .ASPXAUTH | Used to manage access to personalised content on ifrs.org. | Duration of browsing (when logged in) | Preference |
| ifrs.org | TempCookie | Used as part of the sign-in infrastructure. | Duration of browsing | Essential |
| ifrs.org | ASP.NET_SessionId | Used to manage some temporary data for all users. | Duration of browsing | Essential |
| ifrs.org | SC_Analytics_global_cookie | Used to track user interaction and flow through the site to allow for targeted content. | Duration of browsing | Analytics |
| ifrs.org | __distillery | Used by the video streaming service. | Duration of browsing | Essential |
| ifrs.org | missionstatement | Saving the user’s choice to turn off the mission statement banner | Author-defined date | Preference |
| ifrs.org | Incap_ses_nnnn visid_incap_nnnnn |
Cookies used by Incapsula—a virtual firewall designed to protect web traffic against attack. All IFRS Foundation web systems route through Incapsula. | Six months | Essential |
| *ifrs.org | _ga _ga_UAT-{ID} _gid _gat __utmvc _ceg.s _ceg.u |
The IFRS Foundation uses Google Analytics to report at an aggregate level of use of our web site—these are the Google Analytics cookies which uniquely identify you as a user and relate to the IFRS account for Google Analytics. | 10 minutes to two years | Analytics |
| ifrs.org | s_cc | Adobe Analytics: This cookie is set and read by the JavaScript code to determine if cookies are enabled (simply set to “True”) | Duration of browsing | Analytics |
| ifrs.org | s_sq | Adobe Analytics: This cookie is set and read by the JavaScript code when the ClickMap functionality or the Activity Map functionality are enabled; it contains information about the previous link that was clicked on by the user | Duration of browsing | Analytics |
| ifrs.org | s_fid | Adobe Analytics: Fallback unique visitor ID time/date stamp | 2 years | Analytics |
| ifrs.org | s_vi | Adobe Analytics: This cookie is used to identify a unique visitor | 2 years | Analytics |
| ifrs.org | ARRAffinity | Affinity Cookies are used to aid people who need to stay with a certain instance of web app or web site in Azure. | Duration of browsing | Essential |
| ifrs.org | ARRAffinityCORS | Affinity Cookies are used to aid people who need to stay with a certain instance of web app or web site in Azure. | Duration of browsing | Essential |
| ifrs.org | login-token | User authentication | One month | Essential |
| ifrs.org | keep-me-logged-in | Determines if you are kept logged in when you revisit the IFRS web site. It requires your consent by clicking the "Keep me logged in box" in the login page. | Permanent | Preference |
| ifrs.org | homepagepopup-hidden | Determines if the home page popout message appearing from the left of the home page has been collapsed. If this cookie is enabled and set, it will ensure that in future browsing sessions the message is collapsed to the right of the page until the IFRS Foundaiton changes the message. | Permanent | Preference |
| *ifrs.org | nlbi_{ID} | Security cookie | When the browsing session ends | Essential |
| ifrs.org | __cf_bm | Cloudflare places the cookie on end-user devices that access customer sites protected by Bot Management or Bot Fight Mode to protect the Website from malicious automated traffic. | 30 minutes | Essential |
| ifrs.org | __hssc | This cookie keeps track of sessions. | 30 minutes | Analytics |
| ifrs.org | hubspotutk | This cookie keeps track of a visitor's identity. It is passed to HubSpot on form submission and used when deduplicating contacts. | 6 months | Analytics |
| ifrs.org | __hstc | The main cookie for tracking visitors. | 6 months | Analytics |
| ifrs.org | __hssrc | Whenever HubSpot changes the session cookie, this cookie is also set to determine if the visitor has restarted their browser. | When the browsing session ends | Analytics |
| ifrs.org | _cfuvid | This cookie is set by Cloudflare to enhance security and performance. It helps identify trusted web traffic and ensures a secure browsing experience for users. | When the browsing session ends | Essential |
| shop.ifrs.org | APTIFY_ECOMMERCE_PWD (Encrypted) | Used to keep the visitors logged in the shop and keep the shopping cart active for the duration of the logged browsing session. We use the industry standard encryption so the password cannot be plainly read. | When the browsing session ends | Essential |
| shop.ifrs.org | APTIFY_ECOMMERCE_UID (Encrypted) | Used to keep the visitors logged in the shop and keep the shopping cart active for the duration of the logged browsing session. | When the browsing session ends | Essential |
| shop.ifrs.org | ASP.NET_SessionId (Encrypted) | Session IDs are a 120-bit random number that are represented, generally, by a 20-character string. The string is formatted so that it can be included in a URL and it does not have to undergo URL encoding. For example, the string may be used in cookie-less sessions. The most commonly used method of delivering session IDs is by using cookies to store the session IDs. | When the browsing session ends | Essential |
| shop.ifrs.org | co-enabled | Used to record the acceptance of our terms and conditions. | One year | Essential |
| eifrs.ifrs.org | JSESSIONID | This cookie represents session state in the eIFRS application and is used to cache information used to deliver the eIFRS application to your desktop. | Session | Essential |
Google may use other cookies in addition to the ones we've listed above, so please visit Google for a full list.
In addition we have the core cookie-policy component on www.ifrs.org. This is not saved as a cookie—your preference is saved in local storage in your browser. This can be updated by revisiting the component and adjusting your settings. If you do this, have previously accepted all cookies and then choose to only accept certain cookies then the full list of cookies will remain in your browser but they will be dormant.
7. Follows
The Website uses a ‘follow’ mechanism to allow users to curate IFRS Foundation content to their requirements. In order to use this function, a website user must be a registered user.
If a user chooses to ‘follow’ a topic, then news items tagged under this topic will show under the ‘My News’ function in the main News section of the Website.
Choosing a follow automatically enables email notifications to the user about this a chosen topic. For example, this could be through the publishing of a news story on the Website, or a manually curated email from the Foundation. These email notifications can be disabled at any time in the user’s account settings.
The email notifications can be ‘off’, ‘immediate’ or ‘daily’. The default will be off, but the user can amend this in the account settings.
Turning on follows in the follows page will always turn email notifications to the immediate’ setting. Turning on follows elsewhere in the site will not change the current email notification setting.
8. Transferring your personal data outside the European Economic Area (EEA) and/or the UK
Please note that your personal data may be transferred outside of the EEA and/or the UK so that we can provide you with your requested services. Where such transfers are made, we take steps to ensure that transfers are made in accordance with applicable data protection laws by ensuring one of the following lawful safeguards are implemented:
- We will only transfer your personal data to countries that have been deemed to provide an adequate level of protection for personal data by the UK and/or the European Union (an ‘adequacy regulation’; or
- Where such adequacy regulation is not available, we will make a transfer under specific data protection contracts approved by the UK and/or the European Union.
We have appointed Rickert Rechtsanwaltsgesellschaft m.b.H to be our data protection representative within the EEA. Their contact details are art-27-rep-ifrs@rickert.law. Individuals within the EEA can contact us directly (at compliance@ifrs.org) or contact our European representative.
9. Continued Processing
The IFRS Foundation may continue to process your personal data after you have ceased to be a user of our Website, or if we have sent you any information requested by you for as long as is necessary and whilst there is a condition under applicable data protection laws and regulations which permits us to do so. When this is no longer the case, we will cease processing your personal data and ensure that it is returned to you or securely destroyed.
10. Surveys
From time to time we may ask you to complete research surveys so we can improve our products and services. Your responses to such surveys will be used only for internal planning and development purposes to achieve these aims.
11. Changes to the Privacy and Cookies Policy
From time to time, we may amend the way in which we process personal data to enhance the level of service that we offer to you. This may lead to changes in how we collect and/or use your personal information. Any such changes will be notified to you either at the point any new personal information is collected, or by us updating this Policy. You will then be asked to accept the new terms of this Privacy and Cookies Policy before you are able to continue using the Website.
12. Security and confidentiality
We have appropriate security measures to prevent personal data from being accidentally lost, or used or accessed unlawfully.
Any personal information you send to us will be treated with utmost confidence unless you are informed otherwise.
Where you are required to submit sensitive information to us, e.g. banking or credit card details, we use encryption technology to minimise the risk of unauthorised access to and improper use of your personal information. However, please be aware that despite the security measures we have in place, no computer system is completely secure and there is always some degree of risk whenever personal information is transferred.
We also have procedures in place to deal with any suspected data security breach. We will notify you and any applicable regulator of a suspected data security breach where we are legally required to do so.
13. How long we keep your personal data for
We will not keep your personal data for longer than we need it for the purpose for which it is used except where it is required or permitted by law.
We apply different retention periods to your personal data depending on the nature of your personal data and the purposes for which it is used.
14. Monitoring of telephone calls and e-mails
Your telephone calls and e-mails to us may be recorded and monitored for quality control purposes. We may also intercept communications made to individual members of staff at the IFRS Foundation when this is required for business purposes.
15. Your rights relating to your personal data
Under data protection laws, you may have the following rights:
- You have a right to ask us to stop processing your personal data, and if we do not need to process your data to carry out a service for you or communicate with you; or as permitted or required by law; we will cease all processing activities immediately.
- You also have a right to ask for a copy of the information we hold about you. We will require valid identification (original driving licence or passport). If there are any discrepancies in the information we provide, please let us know and we will correct them.
- You have a right to ask us to correct any mistakes in your personal data.
- You have a right to require us to delete your personal data in certain circumstances.
- You have a right to require us to restrict use of your personal data in certain circumstances, e.g. if you contest the accuracy of the data.
- You have a right to receive the personal data you provided to us, in a structured, commonly used and machine-readable format and/or transmit that data to a third party—in certain circumstances.
- You have a right not to be subject to a decision based solely on automated processing (including profiling) that produces legal effects concerning you or similarly significantly affects you. We do not make any such decisions based on data collected by our Website.
- You have a right to withdraw your consent at any if you have provided us with a consent to use your personal data.
If you have any concerns, or if you would like to exercise any of those rights, please email compliance@ifrs.org with your queries or request. In order to confirm your identity, we require proof of identification to be sent by post to us for the attention of Chief of Legal at IFRS Foundation, Columbus Building, 7 Westferry Circus, Canary Wharf, London, E14 4HD, UK.
For further information on your rights under UK GDPR, see the Information Commissioner’s guidance here.
16. Complaints
Please contact us if you have any queries or concerns about our use of your personal data.
You also have the right to lodge a complaint with the Information Commissioner. They may be contacted using the details at https://ico.org.uk/make-a-complaint or by telephone: 0303 123 1113.
17. Contact us
If you have any queries relating to this Privacy Statement and Cookies Policy or you wish to notify us about any of the matters set out above please feel free to contact us by email, using the link below, or by writing to:
Legal Department, IFRS Foundation, Columbus Building, 7 Westferry Circus, Canary Wharf, London, E14 4HD, UK.
This Privacy Statement was last updated: September 2025.
