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Legal

Last updated: 2 January 2019

By using this iasplus.com website and the information contained therein (collectively, "this website") you are agreeing to the following terms ("these Terms"). If you do not agree to these Terms, then you are not allowed to use this website and should immediately terminate such usage.

Certain Information

Unless otherwise indicated, the content on this website is provided by Deloitte Touche Tohmatsu Limited (“DTTL”), or a member firm of DTTL (a “DTTL Member Firm”), or one of their related entities (each, a “Deloitte Entity”, and collectively, the “Deloitte Network”). This Website and its contents are protected by copyright, trademark, and other laws of the United States and/or foreign countries. All rights not expressly granted in these Terms are reserved.  Except as expressly provided herein, you shall not use the names “Deloitte”, “Touche”, “Tohmatsu”, “Deloitte Touche Tohmatsu”, “Deloitte & Touche”, “Deloitte IAS PLUS”, the Deloitte logo, the Deloitte Touche Tohmatsu logo, or other registered or unregistered trademarks of Deloitte Entities within Deloitte Network that appear on this website.  References to other parties’ trademarks on this website are for identification purposes only and do not indicate that such parties have approved this website or any of its contents.  These Terms do not grant you any right to use the trademarks of other parties. You are not authorized to copy or use any software, proprietary processes, or technology embodied in this website.

Certain Usage

You may view, copy, print, and distribute the materials on this website so long as you comply with all of these Terms, including the following:

  • You will not use iasplus.com or any of the materials for any unlawful purpose.
  • You will comply with all applicable laws in accessing and using this website.
  • You shall use iasplus.com and the materials for informational purposes only.
  • You shall use iasplus.com and the materials for noncommercial purposes only.
  • Any copy of the materials or portion thereof must include any copyright or attribution notice contained on the original material or, if no such notice is contained there, the following attribution notice:  This material is provided by Deloitte Touche Tohmatsu Limited (“DTTL”), or a member firm of DTTL, or one of their related entities.
  • Any copy of any material or portion thereof that you reproduce must include the following notice in its entirety: This material is provided “AS IS” and without any liability or warranty of any kind, express or implied.  Without limiting the foregoing, neither Deloitte Touche Tohmatsu Limited (“DTTL”), nor any member firm of DTTL (a “DTTL Member Firm”), nor any of their related entities (collectively, the “Deloitte Network”) warrants that this material will be error-free or will meet any particular criteria of performance or quality, and each entity of the Deloitte Network expressly disclaims all implied warranties, including without limitation warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility and accuracy.

In addition, this website contains copyright © material and trademarks of the IFRS Foundation®. All rights reserved. Reproduced by the applicable Deloitte Entity with the permission of the IFRS Foundation. Reproduction and use rights are strictly limited. For more information about the IFRS Foundation and rights to use its material please visit www.ifrs.orgDisclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation expressly disclaims all liability howsoever arising from this website, IFRS Foundation materials, and any translation thereof whether in contract, tort or otherwise (including, but not limited to, liability for any negligent act or omission) to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs.

Linking

You may link to this website subject to your compliance with all these Terms, including the following. A site that links to this website:

  • Must not present misleading or false information about the IAS Plus site or about any Deloitte Entity;
  • Must not misrepresent any Deloitte Entity's relationship with the linker;
  • Must not imply that any Deloitte Entity is endorsing or sponsoring the linker or the linker's services or products;
  • Must not use any Deloitte Entity name or logo without prior written permission from the owner in each instance, other than to refer to the Deloitte Entity for attribution and disclaimer purposes, as appropriate;
  • May link only to web pages (extension of .htm) but not directly to documents (such as PDF or ZIP files);
  • Must not contain content that could be construed as obscene, libelous, defamatory, pornographic, or otherwise inappropriate;
  • Must not contain materials that would violate any laws;
  • Must agree that the link may be removed at any time upon DTTL’s request pursuant to DTTL’s reserved rights to rescind its consent to allow the link.

Privacy Statement

Please review the Privacy Statement and Cookie Notice for more information regarding the ways in which your personal information is collected in connection with your use of this website, the purposes for which your personal information is used, and how it is shared as well as how cookies are used.

Disclaimers and Limitations of Liability

THIS WEBSITE CONTAINS GENERAL INFORMATION ONLY, AND NO DELOITTE ENTITY IS, BY MEANS OF THIS WEBSITE OR ANY PART THEREOF, RENDERING PROFESSIONAL ADVICE OR SERVICES. BEFORE MAKING ANY DECISION OR TAKING ANY ACTION THAT MIGHT AFFECT YOUR FINANCES OR BUSINESS, YOU SHOULD CONSULT A QUALIFIED PROFESSIONAL ADVISOR.

THIS WEBSITE IS PROVIDED AS IS, AND NO DELOITTE ENTITY MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING IT. WITHOUT LIMITING THE FOREGOING, NO DELOITTE ENTITY WARRANTS THAT THIS WEBSITE WILL BE ERROR-FREE OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. EACH DELOITTE ENTITY EXPRESSLY DISCLAIMS ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY, SECURITY, AND ACCURACY.

YOUR USE OF THIS WEBSITE IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM YOUR USAGE. NO DELOITTE ENTITY WILL BE LIABLE FOR ANY DIRECT, SPECIAL, INDIRECT, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE), OR OTHERWISE, RELATING TO THE USE OF THIS WEBSITE. CERTAIN LINKS ON THIS WEBSITE LEAD TO RESOURCES MAINTAINED BY THIRD PARTIES OVER WHOM DTTL HAS NO CONTROL, INCLUDING WEBSITES MAINTAINED BY OTHER MEMBERS OF THE DELOITTE NETWORK. WITHOUT LIMITING ANY OF THE FOREGOING, NO DELOITTE ENTITY MAKES EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES WHATSOEVER REGARDING SUCH RESOURCES AND WEBSITES.

THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY SHALL BE APPLICABLE NOT ONLY TO EACH DELOITTE ENTITY, BUT TO EACH DELOITTE ENTITY’S PERSONNEL.

THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY ARE APPLICABLE TO THE FULLEST EXTENT PERMITTED BY LAW, WHETHER IN CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE) OR OTHERWISE.

Additional Terms

If any portion of these Terms is invalid or unenforceable in any jurisdiction, then (i) in that jurisdiction it shall be re-construed to the maximum effect permitted by law in order to effect its intent as nearly as possible, and the remainder of these Terms shall remain in full force and effect, and (ii) in every other jurisdiction, all of these Terms shall remain in full force and effect.

These Terms may be revised at any time. The revised Terms will be posted on this website or elsewhere in the website. The revised Terms will be effective upon posting or other notice, unless explicitly stated otherwise. You are responsible to be aware of any such revised Terms by checking this website. Your continued use of this website following changes to these Terms constitutes your agreement to the revised Terms.

About Deloitte

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited ("DTTL"), its global network of member firms and their related entities. DTTL (also referred to as "Deloitte Global") and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

Deloitte is a leading global provider of audit and assurance, consulting, financial advisory, risk advisory, tax and related services. Our network of member firms in more than 150 countries and territories serves four out of five Fortune Global 500® companies. Learn how Deloitte’s approximately 286,000 people make an impact that matters at www.deloitte.com.

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