Terms and Conditions

FAF/FASB/GASB Website Terms and Conditions

The Site’s content (text, graphics, objects and functions available to users) was created by or for the Financial Accounting Foundation, Financial Accounting Standards Board, and the Governmental Accounting Standards Board (the “FAF/FASB/GASB”) or the FAF/FASB/GASB has made arrangements, usually under license, with other entities (each a “Licensor”) to provide the content on the Site. You may create a link at your website to the Site, however, you may not display the FAF, FASB or GASB logo as a link icon or represent those logos in any other form. For your own protection, you should assume that everything you see or read on the Site is copyrighted by the FAF/FASB/GASB or a Licensor. Unless otherwise noted, this material may not be used except for personal non-commercial use or as provided in the related text on the Site, without obtaining prior written permission of the FAF/FASB/GASB. For information on how to obtain this permission, see Copyright Permission.
When we obtain and provide content, we attempt to ensure that we have not infringed the rights of third parties. However, neither the FAF/FASB/GASB nor those from whom we license content makes any representation or warranty to you regarding infringement of third party rights. Receiving permission from the FAF/FASB/GASB to use any portion of our content will only protect you from infringing the intellectual property rights of the FAF/FASB/GASB and its Licensor’s.
While the FAF/FASB/GASB and each Licensor use reasonable efforts to provide accurate, up-to-date content on the Site, the FAF/FASB/GASB and each Licensor make no warranties or representations as to the content’s accuracy or fitness for any particular purpose. Neither the FAF/FASB/GASB nor any Licensor assumes any liability or responsibility for any errors or omissions in the content provided on the Site. The opinions, judgments, and comments expressed on the Site and in any articles, reports or other publications which may appear from time to time are not necessarily those of the FAF/FASB/GASB or any of its affiliates, unless so indicated.
You assume all risks when you access and use the Site. Neither the FAF/FASB/GASB, any Licensor, nor any entity who creates, produces or delivers the Site (including the content) is liable to you or to any other entity for any direct, incidental, consequential, indirect or punitive damages as a result of your access to, or use of, the Site or any content provided, or information displayed on the Site.

Without limiting the foregoing, everything on the Site is provided to you “AS IS” AND WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT.
Please note that some jurisdictions may not allow the exclusion of implied warranties, so some of the above exclusions may not apply. Check your local laws for any restrictions or limitations regarding the exclusion of implied warranties.
The FAF/FASB/GASB and each Licensor assume no responsibility, and are not liable for any damage to, or virus or other harmful code that may affect your computer equipment or other property based on your access to, or use of, the Site. This also applies to the downloading of any software code, text, graphics, audio, video or other objects from the Site.
Any information or material you transmit to the Site by filling in an on-line form, sending an email (whether editorial or technical in nature), or other activity, including information such as personal data, comments and suggestions (whether in response to a specific query or otherwise) will be treated as non-confidential and non-proprietary except for information submitted in connection with a purchase through the FASB store and the GASB store which is submitted pursuant to the privacy policy displayed at each store. Unless we agree in writing in advance, anything you transmit, whether electronically or in hard copy may be used by the FAF/FASB/GASB and its affiliates for any purpose, including, but not limited to, reproduction, disclosure, transmission, publication, broadcast and posting. This means that the FAF/FASB/GASB may use the ideas, concepts, know-how or techniques you transmit to the Site. We advise that you do not send us confidential or proprietary information unless that is your intent.
The trademarks, logos and service marks (collectively the “Trademarks”) displayed on the Site are registered and unregistered Trademarks of the FAF/FASB/GASB, Licensors and others. Nothing contained on the Site should be construed as granting, by implication, estoppel or otherwise, any license or right to use any Trademark displayed on the Site without the prior written permission of its owner. Any improper use of the Trademarks displayed on the Site, such as to misidentify goods or services, or to incorrectly imply any relationship with the Trademark owner, is strictly prohibited.

The FAF/FASB/GASB and the Licensors aggressively enforce their intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.
You may find links on the Site that connect you to other Web Sites not under the control of the FAF/FASB/GASB (Off-Site Pages). The FAF/FASB/GASB has not reviewed these Off-Site Pages and is not responsible for their content. Access or use of any Off-Site Pages is at your own risk. In addition, some of these links to other Web Sites will permit you to download software that is not supplied by the FAF/FASB/GASB. Unless we specifically state otherwise, you should assume that any software you download as a result of a visit to the Site is not provided by the FAF/FASB/GASB. Generally, the suppliers of software will provide the software subject to terms and conditions which are separate from these terms and conditions and govern your use of the software. We make it possible for you access this software solely as a courtesy to you. The FAF/FASB/GASB has no responsibility for or control over either the terms of your relationship with the providers of such software or the quality of the software itself.