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Ind AS Guidance Materials contain copyright material of the IFRS Foundation (Foundation) in respect of which all rights are reserved.
Published by the Institute of Chartered Accountants of India with the permission of the Foundation within India only. No rights granted to third parties other than as permitted by the Terms of Use without the prior written permission of The Institute of Chartered Accountants in India and the Foundation.
Ind AS Guidance Materials are issued by the Institute of Chartered Accountants of India in respect of their application in India of Ind AS. Ind AS Guidance Materials are not to be distributed outside of India.
Terms of Use
- The IFRS Foundation and the Institute of Chartered Accountants of India grant users of the Ind AS Guidance Materials (Users) the permission to reproduce Ind AS Guidance Materials for
- the User’s Professional Use, or
- private study and education
Professional Use: means use of the Ind AS Guidance Materials in the User’s professional capacity in connection with the business of providing accounting services for the purpose of application of Ind AS Guidance Materials for preparation of financial statements and/or financial statement analysis to the User’s clients or to the business in which the User is engaged as an accountant.
For the avoidance of doubt, the abovementioned usage does not include any kind of activities that make (commercial) use of other than direct or indirect application of Ind AS Guidance Materials, such as but not limited to commercial seminars, conferences, commercial training or similar events.
- For any application that falls outside Professional Use, Users shall be obliged to contact the Institute of Chartered Accountants in India and the IFRS Foundation for a separate individual licence under terms and conditions to be mutually agreed.
- Except as otherwise expressly permitted in this notice, Users shall not, without prior written permission of the Institute of Chartered Accountants of India and the Foundation, have the right to license, sublicense, transmit, transfer, sell, rent, or otherwise distribute any portion of to third parties in any form or by any means, whether electronic, mechanical or otherwise either currently known or yet to be invented.
- Users are not permitted to modify or make alterations, additions or amendments to or create any derivative works from Ind AS Guidance Materials save as otherwise expressly permitted in this notice.
- For further details about licensing the IFRS Foundation’s intellectual property please contact licences@ifrs.org
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