Each and every user of this website agrees and acknowledges that:

1. It shall hold the IASB harmless from any and all use of this website and material found within it. It shall indemnify and defend the IASB for any damage and/or liability resulting from the user's conduct.

2. The information on this site is provided with the understanding that the IASB is not engaged in rendering legal, accounting, or professional services through its distribution. These policies are not intended as a substitute for professional advice. The IASB makes no representations or warranties regarding the information on this site.

3. The links on this site are provided for the convenience of the user. The IASB has no interest in, responsibility for, or control over the linked-sites. The IASB makes no promises or warranties of any kind, express or implied, including those of merchantability and fitness for a particular purpose, as the content of the linked-site. In no event shall the IASB be liable for any damages resulting from use of these links even if the IASB has been informed of the possibility of such liability.

4. The IASB owns the copyright to this website and all material found within it. Each IASB Policy Reference Manual Online subscriber, or subscriber's employee, officer, or agent, is granted the right to copy and/or print content from this site, provided such use is limited to the subscriber's interest; otherwise, no right of reproduction exists without the prior written consent of the IASB.