The IFRS Foundation's logo and the IFRS for SMEs^® logo, the IASB^® logo, the ‘Hexagon Device’, eIFRS^®, IAS^®, IASB^®, IFRIC^®, IFRS^®, IFRS for SMEs^®, IFRS Foundation^®, International Accounting Standards^®, International Financial Reporting Standards^®, NIIF^® and SIC^® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request.

The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK.

Copyright © 2022 IFRS , All rights reserved, V.1.2.3

Accessibility Privacy Terms and Conditions Trade mark guidelines All legal information Using our website