The IFRS Foundation (we) promise to respect any personal data you share with us through this site (the Website) or any other means. 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 (the 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 Terms of Use 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.


1. Personal information we collect

The IFRS Foundation collects the following information when you register an account on the web site:

  • your name;
  • 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

We do this in order for us to communicate with you regarding:

  • the general objectives of the IFRS Foundation;
  • marketing the goods and services of the IFRS Foundation;
  • keeping you informed of IFRS Foundation activities;
  • 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;
  • administration of an online application for employment with the IFRS Foundation;
  • maintaining a record of your relationship with us.

In addition we collect the following details if you make a purchase from our web shop:

  • your billing and (where necessary) delivery address used solely 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. 

2. 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
  • Receiveing 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.

3. 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 your personal data 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.

4. Direct marketing

If you have consented to receive direct-marketing emails you have the right to revoke your consent at any time. You may do this by adjusting your preferences in your Dashboard or using the unsubscribe link at the bottom of emails you receive. Please note that if you are Premium subscriber, you will continue to receive emails in relation to your Premium Subscription and account only.

5. Cookies

Our Website uses cookies 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 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 Terms of Use and this Policy every time you visit the Website.

 We use the following cookies:

  1. Strictly necessary cookies: these are cookies that are required for the operation of our Website. They include, for example, cookies that enable you to log into eIFRS Basic or eIFRS Professional, buy products at using e-billing services or use the shopping cart feature.
  2. Analytical/performance 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.
  3. 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 Terms of Use and this Policy).

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.

Below we list the cookies that are used on each of the Website and a brief explanation of what they do:

What they're used for Cookie Name Default Expiration Time Description 0{ID} (a global unique id) One month 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. .ASPXAUTH Duration of browsing (when logged in) Used to manage access to personalised content on TempCookie Duration of browsing Used as part of the sign-in infrastructure. ASP.NET_SessionId Duration of browsing Used to manage some temporary data for all users. SC_Analytics_global_cookie Duration of browsing Used to track user interaction and flow through the site to allow for targeted content. __distillery Duration of browsing Used by the video streaming service. cookie-policy Author-defined date Saving the user’s choice to accept cookies on the site missionstatement Author-defined date Saving the user’s choice to turn off the mission statement banner Incap_ses_nnnn
Six months Cookies used by Incapsula—a virtual firewall designed to protect web traffic against attack. All IFRS Foundation web systems route through Incapsula.
* _ga
10 minutes to two years 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. s_cc Duration of browsing Adobe Analytics: This cookie is set and read by the JavaScript code to determine if cookies are enabled (simply set to “True”) s_sq Duration of browsing 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 s_fid 2 years Adobe Analytics: Fallback unique visitor ID time/date stamp s_vi 2 years Adobe Analytics: This cookie is used to identify a unique visitor ARRAffinity Duration of browsing Affinity Cookies are used to aid people who need to stay with a certain instance of web app or web site in Azure. ARRAffinityCORS Duration of browsing Affinity Cookies are used to aid people who need to stay with a certain instance of web app or web site in Azure. login-token One month User authentication
* nlbi_{ID} When the browsing session ends Security cookie APTIFY_ECOMMERCE_PWD (Encrypted) When the browsing session ends 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. APTIFY_ECOMMERCE_UID (Encrypted) When the browsing session ends Used to keep the visitors logged in the shop and keep the shopping cart active for the duration of the logged browsing session. ASP.NET_SessionId (Encrypted) When the browsing session ends 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. co-enabled One year Used to record the acceptance of our terms and conditions. JSESSIONID Session This cookie represents session state in the eIFRS application and is used to cache information used to deliver the eIFRS application to your desktop.

Google may use other analytics cookies in addition to the ones we've listed above, so please visit Google for a full list.

6. 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.

7. Withdrawal of consent

Prior to processing your personal data the IFRS Foundation ensures that it is entitled to do so under relevant data protection laws. If you have consented to receiving direct-marketing emails you have the right to revoke your consent at any time. If you receive any other type of communication from the IFRS Foundation, these will include an option for you to unsubscribe from such communications.

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.

Please be aware that there may be other grounds under which the IFRS Foundation may be entitled to process your personal data, for example in order to provide services to you.

8. European Economic Area (EEA)

Please note that your personal data may be transferred outside of the EEA so that we can provide you with your requested services. Where such transfers are made it will be in accordance with applicable data protection laws to ensure sufficient protection of your personal data.

We have appointed Rickert Rechtsanwaltsgesellschaft m.b.H to be our data protection representative within the EEA. Their contact details are Individuals within the EEA can contact us directly (at 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.

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

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.

13. 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.

14. Your right to know what we know about you, make changes or ask us to stop processing your personal data

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.

If you have any concerns, or if you would like us to stop processing your personal data or you  would like a copy of the information we hold about you, please email 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 Head of Legal and Compliance at IFRS Foundation, Columbus Building, 7 Westferry Circus, Canary Wharf, London, E14 4HD, UK.

For further information see the Information Commissioner’s guidance here.

15. 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: April 2021.

This website uses cookies to support your browsing experience, including cookies for signing in to your IFRS account and analytics cookies. You can view the full list of cookies in our privacy policy