This page sets out an overview of the Foundation’s intellectual property including copyright in the content the Foundation creates and its trade marks and the processes for seeking permissions or licence agreements for the use of content.
The Foundation is the originator and owner of International Financial Reporting Standards, including International Accounting Standards and IFRIC/SIC Interpretations (together the Standards).
The Foundation generates an important proportion of its funding by licensing its content and through sales of products and services. This aids the adoption of the Standards around the world and facilitates commercial use of the Standards. It is important to the Foundation and its constituents that the Foundation’s intellectual property is managed prudently and that the Foundation maintains a strong brand that facilitates the use of its work by enabling its source to be recognised.
Some material is available for personal non-commercial and professional use under the terms of general licences that you can find within the terms and conditions.
The Foundation’s Content Services and Translation, Adoption and Copyright team handle the licensing of content to aid adoption of the Standards and for commercial and non-commercial use in print and electronic format.
If you a producing a one-off publication in any format and are seeking permission to use any of the Foundation’s content you will need written consent from the Foundation. Complete and submit the permission request form and a member of our Content Services Team aims to contact you within 30 days.
If you are looking to use the Foundation’s material on an ongoing basis within a product or service, you will need to be licensed to do so via a licence agreement with the Foundation.
To do this, please complete our licensee questionnaire form. This form asks you to provide background information about yourself or your organisation and details of how you wish to use the Foundation’s content. Once you have completed and submitted the form a member of the Content Services Team aims to contact you within 30 days.
If you are unsure whether you require a permission or a licence, please use the licensee questionnaire form.
Internal business use
If you wish to provide the Foundation’s material to employees within your business, whether it be through the access of individual Standards or via full access to the eIFRS Professional service, please contact the Foundation’s publications team by clicking here.
IFRS Taxonomy solution
The Foundation has developed a taxonomy solution as an aid to the implementation of the Standards, which is available under the terms of a general licence; please click here for the full terms and conditions.
Other types of use
Please contact the Foundation’s publication team by clicking here should you wish to discuss any other type of use.