The document outlines the International Federation of Accountants' (IFAC) permissions policy for reproducing and translating its publications. Key points include:
- IFAC aims to make its standards and guidance widely available while protecting its copyright.
- Member bodies and certain other organizations can reproduce publications for non-commercial purposes with attribution.
- Other organizations must request permission, and commercial entities may need to pay licensing fees.
- Translations require permission and must include an attribution statement specifying they were done independently of IFAC.
3. POLICY STATEMENT
PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE INTERNATIONAL
FEDERATION OF ACCOUNTANTS
CONTENTS
Paragraph
Introduction............................................................................................................................ 1-2
Overview of U.S. Copyright Law .......................................................................................... 3-4
Copyright Statements for Publications Issued by IFAC ........................................................ 5
Application of this Policy ...................................................................................................... 6-9
Permissions Policies for Reproduction of Publications Issued by IFAC
Member Bodies, Forum of Firms Members, Regulators and Standard Setters ............... 10-12
Other Organizations ......................................................................................................... 13-15
Use of Extracts....................................................................................................................... 16-18
Permissions Policies for Translation of IFAC Standards and
Guidance by Other Organizations.................................................................................... 19-24
Permissions Requests and Forms ........................................................................................... 25
Licensing Fees and Royalty Payments .................................................................................. 26-28
Appendix: Permission Request to Reproduce Copyrighted Standards and
Guidance Issued by IFAC
7. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
• No graphics on the IFAC website are used separately from accompanying text; and
• All copies, however stored or reproduced, shall retain all copyright and other
proprietary notices.
17. In situations where an organization, including commercial vendors such as publishers,
wish to use extracts of standards and guidance issued by IFAC, whether in electronic or
print formats, outside the provisions specified in paragraph 16, they should complete a
permission request. The nature of the organization, use of the excerpted material, and
intended audience will impact the permission decision and whether a licensing fee is to
be charged.
18. In all cases where extracts of standards, guidance and other publications issued by IFAC
are used, attribution to the source of the extract should be provided in each instance either
in the body of the publication or in a footnote. The following attribution statement is
provided as an example:
“This text is an extract from [insert title of standard or guidance] of the [insert name of
IFAC board or committee that prepared the standard or guidance], published by the
International Federation of Accountants (IFAC) in [insert month and year] and is used
with permission.”
Permissions Policies for Translation of IFAC Standards and Guidance by
Other Organizations
19. IFAC’s policy is to encourage translations of IFAC publications. IFAC currently does not
have the resources to undertake a central translation activity. It is therefore left to the
discretion of the individual member bodies or other organizations to arrange for
translations.
20. In all circumstances a written permission request to translate IFAC publications is
required.
21. In instances where permission is granted to translate IFAC publications, the permissions
policies in paragraphs 6 to 15 apply to the translated IFAC standards, guidance and other
publications.
22. The IFAC Board has approved a Policy Statement, Translation of Standards and
Guidance Issued by the International Federation of Accountants, which addresses
translations of specified groups of IFAC standards and guidance. The policy statement is
intended to enable member bodies and other organizations that translate specified groups
of standards and guidance to state that its process for translating the standards and
guidance was considered by IFAC and that the translation was conducted in accordance
with the policy statement. IFAC encourages those interested in translating these specified
groups of standards and guidance to apply this policy statement.
23. Where a member body or other organization complies with the provisions of the Policy
Statement, Translation of Standards and Guidance Issued by the International Federation
of Accountants, the following statement should be printed in each translated standard or
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8. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
guidance, whether in an electronic or print format, following the appropriate IFAC
copyright or acknowledgement statement (see paragraphs 11 and 12):
“This [insert title of standard or guidance] of the [insert name of IFAC board or
committee that prepared the standard or guidance], published by the International
Federation of Accountants (IFAC) in [insert month and year] in the English language, has
been translated into [insert language] by [insert name of Translating Body] in [insert
month and year], and is used with the permission of IFAC. The process for translating the
[insert collective name of group of standards and guidance] was considered by IFAC and
the translation was conducted in accordance with “Policy Statement—Translation of
Standards and Guidance Issued by IFAC.” The approved text of all [insert collective
name of group of standards and guidance] is that published by IFAC in the English
language.”
24. In instances where a member body or other organization translates IFAC publications
outside the provisions of the IFAC Policy Statement, Translation of Standards and
Guidance Issued by the International Federation of Accountants, the following policies
apply:
• The member body or other organization does not seek to make a commercial return
except to recover costs for the translation and reproduction. Where a member body
or other organization does seek to generate a commercial return it will be subject to
the requirements in paragraphs 26 to 28.
• Translations should be made by the member body itself or, if done by another
organization, under the direct supervision of the member body.
• Where the translation will not be made under the direct supervision of a member
body, another organization may be given translation rights, at the discretion of
IFAC. Such organizations, however, must follow these same procedures as those of
member bodies.
• IFAC must be provided with a copy of the translation.
• The following statement is to be included in each translated IFAC publication,
whether in an electronic or print format, following the appropriate IFAC copyright
or acknowledgement statement (see paragraphs 11 and 12):
“This [insert title of IFAC publication] of the [insert name of IFAC board or committee
that prepared the publication], published by the International Federation of Accountants
(IFAC) in [insert month and year] in the English language, has been translated into [insert
language] by [insert name of Translating Body] in [insert month and year], and is used
with the permission of IFAC. IFAC assumes no responsibility for the accuracy and
completeness of the translation or f r actions that may ensue as a result thereof. The
o
approved text of all IFAC publications is that published by IFAC in the English
language.”
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9. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
Permissions Requests and Forms
25. Completion of a permission request provides an important means for IFAC to track the
use and distribution of the standards and guidance it issues. A permission request must be
submitted to IFAC when the following is being requested:
• Reproduction and distribution by member bodies and Forum of Firms members,
whether for a fee or free of charge.
• Reproduction and distribution of IFAC standards by standard setters and regulators.
• Reproduction and distribution of IFAC standards and guidance for commercial
purposes by commercial entities.
• Reproduction and distribution of IFAC standards by other organizations.
• Translations performed outside the provisions of the IFAC Policy Statement,
Translation of Standard and Guidance Issued by the International Federation of
Accountants. For translations performed in accordance with the translation policy
statement, reference should be made to that policy statement.
• Other distributions or uses not covered by the copyright statement.
• Use of extracts not covered by the provisions specified in paragraph 16.
Licensing Fees and Royalty Payments
26. A licensing fee and royalty payment may be charged. This will generally be the case
where use of the IFAC standards and guidance is for commercial purposes. However, in
certain instances, requests for permission may be granted without any fees or payments.
27. Any organization, including member bodies and their commercial operations, that wish to
reproduce IFAC publications (in full or in part) in a printed and/or electronic form and
charge fees with the intent of generating a commercial return, will be responsible for
paying an annual licensing fee, as well as a royalty payment of up to 5 percent of gross
returns. The amount of the licensing fee and the percentage of royalty payment will be
determined based on the nature and size of the requesting entity, commercial use, and
audience. One copy (or a link if electronic) of the final reproduced document should be
sent to IFAC headquarters.
28. As a matter of policy, IFAC will not enter into any agreement that provides exclusivity
for reproduction of any work to any entity.
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10. PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE
INTERNATIONAL FEDERATION OF ACCOUNTANTS
Appendix
Permission Request to Reproduce Copyrighted Standards and Guidance
Issued by IFAC
The following information where appropriate should be included in your permission request:
• Contact information: name and affiliation of contact person, telephone number, fax
number, email address, and mailing address
• IFAC document title(s) and, in the case of extracts page numbers, paragraph numbers, or
specific sections as appropriate
• Details of the work (“your work”) in which the requested IFAC copyrighted materials
would be included:
1. Title and edition number
2. Author
3. Publisher
4. Initial print run and total number of pages
5. Date of publication
6. Format: hardbound or softbound edition, loose- leaf edition, online, or CD-ROM
7. General description of the content — other materia l that will be included in your
work with the requested IFAC copyrighted material
8. Selling price
9. Anticipated audience (accounting, academic, legal, etc.).
Send permission requests to:
The International Federation of Accountants
545 Fifth Ave, 14th Floor
New York, NY 10017, USA
Email to: Permissions@ifac.org
Please allow two weeks to receive a response to your request.
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