Permissions policy
Upcoming SlideShare
Loading in...5
×
 

Permissions policy

on

  • 724 views

 

Statistics

Views

Total Views
724
Views on SlideShare
724
Embed Views
0

Actions

Likes
0
Downloads
0
Comments
0

0 Embeds 0

No embeds

Accessibility

Categories

Upload Details

Uploaded via as Adobe PDF

Usage Rights

© All Rights Reserved

Report content

Flagged as inappropriate Flag as inappropriate
Flag as inappropriate

Select your reason for flagging this presentation as inappropriate.

Cancel
  • Full Name Full Name Comment goes here.
    Are you sure you want to
    Your message goes here
    Processing…
Post Comment
Edit your comment

Permissions policy Permissions policy Document Transcript

  • IFAC Policy Statement November 2004 Permissions Policy for Publications Issued by The International Federation of Accountants
  • The IFAC Mission To serve the public interest, the International Federation of Accountants (IFAC) will continue to strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promo ting adherence to high-quality professional standards, furthering the international convergence of such standards and speaking out on public interest issues where the profession’s expertise is most relevant. This Policy Statement has been prepared by IFAC. The approved text of this Policy Statement is published in the English language. International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, NY 10017 USA E- mail: Permissions@ifac.org Website: http://www.ifac.org Copyright © November 2004 by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided further that each copy bears the following credit line: “Copyright © November 2004 by the International Federation of Accountants. All rights reserved. Used by permission.” Otherwise, written permission from IFAC is required to reproduce, store or transmit this document, except as permitted by law. Contact permissions@ifac.org.
  • 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
  • POLICY STATEMENT PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE INTERNATION AL FEDERATION OF ACCOUNTANTS Introduction 1. One of IFAC’s primary objectives is to develop high quality standards and guidance that enables accountants worldwide to provide services of consistently high quality in the public interest. To achieve this objective, IFAC strives to make its guidance widely available by (1) enabling individuals to freely download all publications from its website and (2) encouraging its member bodies, regional accountancy organizations, standard setters, regulators and others to include links from their own websites, or print materials, to the publications on IFAC’s website. 2. The purpose of this policy statement is not to restrict access to IFAC standard, guidance or other publications when the entity seeking permission and the use of the IFAC materials is considered appropriate. The collection of information in relation to permission’s requests better enables IFAC to achieve the objectives noted above. Overview of U.S. Copyright Law 3. All publications produced by the International Federation of Accountants are copyrighted. Copyright ownership and the rights thereof are concepts defined by U.S. federal law. IFAC’s policy is structured within the context of the U.S. copyright law. 4. The “fair use” provision of the Copyright Act allows reproduction and other uses of copyrighted works under certain conditions for purposes such as criticism, comment, news reporting, teaching (including multiple copies for classroom use), scholarship or research. Additional provisions of the law allow uses to further educational and library activities. Copyright Statements for Publications Issued by IFAC 5. All publications issued by IFAC will include one of the following copyright statements unless the nature of the publication requires a modified statement. Statement for Final Publications “Copyright © [Date] by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line: “Copyright © [Date] by the International Federation of Accountants. All rights reserved. Used with permission.” Otherwise, written permission from IFAC is required to reproduce, store or transmit this document, except as permitted by law. Contact Permissions@ifac.org.” 1
  • PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE INTERNATIONAL FEDERATION OF ACCOUNTANTS Statement for Exposure Drafts “Copyright © [Date] by the International Federation of Accountants. All rights reserved. Permission is granted to make copies of this work to achieve maximum exposure and feedback provided that each copy bears the following credit line: “Copyright © [Date] by the International Federation of Accountants. All rights reserved. Used with permission.”” Application of this Policy 6. This policy addresses matters to be followed by different stakeholders who choose to reproduce IFAC standards, guidance and other publications. 7. In all circumstances a written permission request must be completed (refer to paragraph 25 and Appendix 1. A memorandum of understanding will be prepared based on the information provided in the permission request and signed by IFAC and the requesting organization or individual (the applicant). 8. A licensing fee and royalty payment may be charged. This will generally be the case where use of the IFAC publications is for commercial purposes 1 . The provisions of any licensing and royalty arrangement will be included within the memorandum of understand ing. 9. In the event that this policy does not address a particular situation, the applicant should contact IFAC at Permissions@ifac.org. Permissions Policies for Reproduction of Publications Issued by IFAC Member Bodies, Forum of Firms Members, Regulators and Standard Setters 10. Member bodies, Forum of Firms members, regulators and standard setters may reproduce IFAC publications, whether in electronic or print format, and distribute at their own expense, provided that no commercial fee is charged except that required to recover costs. IFAC publications will be provided in either a Microsoft Word or Adobe PDF format for use in reproduction. Use of IFAC publications provided in other electronic formats, such as the eComPress version of the Handbook of International Auditing, Assurance and Ethics Pronouncements is excluded from the provisions of this policy. For use of publications in other electronic formats please contact Permissions@ifac.org. 11. Reproduced publication(s) should include the appropriate copyright statement listed below: Statement for Final Publication “Copyright © [Date] by the International Federation of Accountants. All rights reserved. Used with permission. Contact Permissions@ifac.org for permission to reproduce, store or transmit this document.” 1 For the purposes of this policy statement, “commercial purposes” do not include instances where the publications are provided either free of charge or at a price intended to recover the covers of reproduction and/or translation. 2
  • PERMISSIONS POLICY FOR PUBLICATIONS ISSUED BY THE INTERNATIONAL FEDERATION OF ACCOUNTANTS Statement for Exposure Drafts “Copyright © [Date] by the International Federation of Accountants. All rights reserved. Used with permission. Permission is granted to make copies of this work to achieve maximum exposure and feedback.” 12. When a member body, Forum of Firms member, regulator and standard setter is not able to include an IFAC copyright statement on the reproduced material or it considers that it is not appropriate, they should include an acknowledgement statement stating the standard or guidance it was based on, the name of the IFAC board or committee and issue date of the IFAC standards or guidance. A sample acknowledgement statement is provided below: “The [insert title of modified standard or guidance] is based on [insert the title of the standard or guidance issued by IFAC] of the [insert the name of the IFAC board or committee], published by the International Federation of Accountants (IFAC) in [insert month and year] and is used with the permission of IFAC.” Other Organizations 13. From time to time organizations other than member bodies, Forum of Firm members, standard setters or regulators may request to reproduce standards and guidance issued by IFAC. IFAC will enter into non-exclusive arrangements with these organizations on a case by case basis. IFAC will enter into such arrangements only with reputable organizations and where IFAC considers that the intended use of the IFAC standards and guidance is appropriate. 14. In all circumstances a written permission request is required. A memorandum of understanding will be prepared based on the information provided in the permission request and signed by IFAC and the requesting organization or individual. 15. Such organizations must use the appropriate IFAC copyright statement, included in paragraph 11, in all IFAC standards, guidance and other publications that are reproduced. Use of Extracts 16. IFAC will permit use of extracts from its publications by reputable organizations where IFAC considers that the intended use of the IFAC standards and guidance is appropriate Individuals and organizations are permitted to download extracts from publications on the IFAC website on the following basis: • Use of documents and related graphics is for information and non-commercial or personal use only; • Any copies of pages printed or saved to disk or to any other storage medium may only be used for subsequent viewing purposes or to print extracts for personal use; • No further copies, modifications, use or distribution of the material shall be made without IFAC’s prior written permission; • No documents or related graphics on the IFAC website are modified in any way; 3
  • 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 4
  • 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.” 5
  • 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. 6
  • 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. 7