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Deloitte Global Services Limited (DGSL) operates this website and is a privacy conscious organization. The following privacy statement explains how DGSL protects visitors' information gathered via this website. If you as a visitor choose to register or submit information to this website, you agree to the use of such data in accordance with this privacy statement. Please note that this site contains links to other web sites, including, without limitation, web sites maintained by member firms of Deloitte Touche Tohmatsu Limited (each a "DTTL Member Firm") or their affiliates, which may not be governed by this privacy statement.

If you have any questions regarding this privacy statement or do not feel that your concerns have been addressed, please direct your questions to

Information Collection

As a visitor, you do not have to submit any personal information in order to use this website. The site collects only personal information that is specifically and voluntarily provided by visitors. Such information may consist of, but is not limited to, your name, current job title, company address, email address and telephone and fax numbers.

DGSL does not usually seek sensitive information (e.g., data relating to race or ethnic origin, religious beliefs, criminal record, physical or mental health, or sexual orientation) from visitors. DGSL will, where necessary, obtain visitors' explicit consent to collect and use such information.

Cookies and Web Beacons

To ensure that this website is well managed and to facilitate improved navigation within the site, DGSL or its service provider(s) may use cookies (small text files stored in a user's browser) or Web beacons (electronic images that allow the website to count visitors who have accessed a particular page and to access certain cookies) to collect aggregate data. DGSL may use such devices to track information on our systems and identify categories of visitors by items such as IP address, domain, browser type and pages visited. This information is reported to our webmasters who use the information to analyze the number of visitors to different areas of the site and to help make sure that this website is serving as a useful, effective information source.

Neither our cookies nor Web beacons collect any personal information such as your name or email address. Further, most browsers permit individuals to decline cookies. Learn more about cookies and how to reject them. However, under specific circumstances, visitors may be denied access to some parts of our site if their browsers are set to decline cookies.

Information Use

Personal information is used only for limited purposes. For example, when you register to gain access to premium content, sign up for e-learning, respond to a survey, or request future communications about specific areas of interest, such as publications or marketing campaigns, the information you submit may be used to: create a personal profile that will allow us to manage our relationship with you; provide you with information we feel would be of interest to you; facilitate responding to further requests or inquiries from you; or otherwise personalize your website experience. In addition, the webmasters may, where necessary, use your information for various site related tasks. You may at any time request that we discontinue sending you emails or other communications generated in response to your registration on this website.

Disclosure of Information to Third Parties

Although DGSL may provide visitors' information to service providers that handle information on its behalf, DGSL will usually not share the information with third parties for secondary or unrelated purposes unless otherwise disclosed at the point of collection.

Personal information may be transmitted internationally through the Deloitte Touche Tohmatsu Limited worldwide network of firms or to third parties for the purposes identified above. This may include transfer to countries without data protection rules similar to those in effect in a visitor's country of residence. By providing information through this website, you are consenting to such transfers. Where appropriate, personal information may be disclosed to law enforcement, regulatory or other government agencies, or third parties where necessary to comply with legal or regulatory obligations or requests or for the purposes identified above.

Access to Information

This website collects data from you in only two circumstances – if you choose to access IFRS E-learning or if you choose to subscribe to the US GAAP Plus Newsletter and Alerts. Visitors who do either of those things may change their details as follows:

  1. IFRS E-learning. The IFRS E-learning page has a 'Delete my registration details' button.
  2. Subscribing to newsletters and alerts. To receive US GAAP Plus communications by email, you may register for a new “My US GAAP Plus” account. The email you receive transmitting each newsletter or alert includes an 'Unsubscribe' link.

Information Security

DGSL has in place reasonable commercial standards of technology and operational security to protect all information provided by visitors from loss, misuse, alteration or destruction.

Changes to this Privacy Statement

DGSL reserves the right to modify or amend this privacy statement at any time and for any reason. Nothing contained herein creates or is intended to create a contract or agreement between DGSL and any user visiting the website or providing identifying information of any kind.

Children's Privacy Protection

DGSL understands the importance of protecting children's privacy in the interactive online world. This website is not designed for or intentionally targeted at children 13 years of age or younger. It is not its policy to intentionally collect or maintain information about anyone under the age of 13.

Visitors' Questions

If you have any questions or concerns regarding your privacy while using this website, please (

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.