Commercial IFRS content

Source universe · Acquisition routes

Licensed specialist · Licensed acquisition · Licensed private

Published by IFRS Foundation. Jurisdiction: UK.

What it covers

• tax
• accounting
• company law
• professional practice

Publication and history

Continuously maintained subscription content with publisher-controlled access.

Subscription coverage and retained history depend on the contracted product and licence.

Review cadence: Daily. Reliability: Professional commentary.

Acquisition and rights

• Acquisition: Licensed acquisition

• Licence: Commercial IFRS content commercial licence required

• Commercial reuse: Commercial licence required

• Raw storage: Licence required

• Derived assertions: Licence required

• Public use: Metadata and citation only

• Visibility: Licensed private

IFRS permits private and professional reference but prohibits scraping and requires a commercial licence for ongoing integration, reproduction, adaptation or distribution in a product.

Only source identity, licence status and citations may be public until a contract grants broader rights.

External blocker

Owner must obtain and approve commercial terms covering the intended knowledge-product use.

Evidence for this decision

• Commercial IFRS content product — Publisher evidence, reviewed 11 September 2026.
• Commercial IFRS content terms — Terms evidence, reviewed 11 September 2026.

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.