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Terms of use

These training materials may only be used to educate students at recognised institutions of higher learning in accordance with the Terms of Use below. Others that intend to use this material, whether it be in a commercial or non-commercial capacity, will require a licence. For more information please contact the licences team.

You must ensure that you have the most current material available from our website. Your right to use this training material will expire when this training material is withdrawn or updated, at which time you must cease to use it and/or make it available.

1.1 You may only reproduce the training material in whole or in part in a hard copy, stand-alone document provided that this document is supplied to students free of charge;
1.2 You may only provide this training material (in whole) through your website if you include a link to our website—please see our terms and conditions page for details on how to link;
1.3 You may include any part of this training material on your website or in a slide pack for an educational course provided that such material or slide pack is provided by you free of charge and that you comply with these terms;
1.4 When you copy any extract, in whole or in part, from a module of the IFRS Foundation training material, you must ensure that your documentation:
1.4.1 includes a copyright acknowledgement;
1.4.2 includes a statement that the IFRS Foundation is the source of the material;
1.4.3 includes an appropriate disclaimer;
1.4.4 acknowledges our status as the author(s) of the training materials;
1.4.5 reproduces any extract of IFRS Foundation training material accurately and does not use it in a misleading context.
1.5 Except to the extent you are reproducing the training module in whole or in part to be used in a stand-alone document you may not use or reproduce any trade marks that appear on or in the training material (a list of which is detailed below);

Trade mark notice

The IFRS Foundation has trade marks registered around the world, including: the IFRS Foundation's logo, the IFRS for SMEs® logo, the IASB® logo, the 'Hexagon Device', eIFRS®, IAS®, IASB®, IFRIC®, IFRS®, IFRS for SMEs®, IFRS Foundation®, International Accounting Standards®, International Financial Reporting Standards®, NIIF®, and SIC®. Further details of which are available from the IFRS Foundation on request.

The IFRS Foundation is a not for profit corporation under the General Corporation Law of the State of Delaware, USA and operates in England and Wales as an overseas company (Company number: FC023235) with its principal office at Columbus Building, 7 Westferry Circus, Canary Wharf, London, E14 4HD, UK.