Learning Media Terms and Conditions – 9 October 2017 Onwards
Learning Media is operated by BPP Learning Media Limited whose registered office is, BPP House, Aldine Place, 142-144 Uxbridge Road, London, W12 8AA, registered in England and Wales under company number 05959432, VAT registration number GB 115 1024 75, BPP LM Customer Services telephone number 03300 603100.
• "Additional Charges" means any amounts payable which are not Fees and may include, but are not limited to, postal charges for the delivery of Study Materials, and re-sit fees which may be charged from time to time if applicable, any administration charge, amounts payable to the professional body for student/delegate registration, exemptions, examination entries and re-sit fees, which are payable by you separately to the relevant professional body, any import duties, taxes and customs clearances which may be payable;
• "BPP LM" means BPP Learning Media Limited;
• "Brochure" means any online or hard copy document produced by BPP LM that provides detailed information with respect to the Study Materials that these Terms cover;
• "Fee" means the fee payable for the Study Material and shall include any VAT payable but excludes all Additional Charges;
• "Online Study Materials" means, but is not limited to, Online Tests, Online Tutorials and Online Downloads;
• "Outbound Delivery Costs" means the postal charge incurred by you for the delivery of the Study Material to you;
• "Study Materials" means, but is not limited to, Distance Learning Materials, CD Rom, i-Learn CD Rom, i-Pass CD Rom, Audio Success CD, Revision/Assessment/Tool Kit, MCQ Cards, Passcards, Question Banks, Review Exercises, Mock Exams (papers and suggested solutions), Course Companions, Revision Companions, Combined Companions, Online Study Materials, eBooks and Study Texts;
• "Website" means www.bpp.com and/or https://learningmedia.bpp.com/ ; and
• "you" means the individual purchasing the Study Materials.
1. Ordering Procedure
1.1 Ordering via the Website
1.1.1 In order to purchase any Study Materials via the Website you must register for an online BPP account via the Website. If you already have an online BPP account, you can log onto your account using the user name and password that you were provided with when you registered.
1.1.2 When purchasing any Study Materials via the Website, you can change your order at any time up to the point at which you click the "Pay Now" button by using the "Edit" option to amend the details submitted and/or by using the "Remove" option to remove an item from your basket.
1.2 Ordering via postal application, fax, email or telephone
1.2.1 You do not need to be registered for an online BPP account in order to purchase any Study Materials via postal application, email, fax or by telephone.
1.3 When you place an order for any Study Materials (either via the Website, by postal application, email or by telephoning BPP LM Customer Services) you are offering to purchase those Study Materials from BPP LM on these Terms. BPP LM reserves the right to decline or cancel your order, or any part of your order, up until the point of dispatch from BPP LM's distribution centre.
1.4 Following receipt by BPP LM of your order for Study Materials via the Website, postal application, email, fax or by telephone you will receive an automated email confirming that your order has been received by BPP LM. Your order will be subject to acceptance by BPP LM of your offer to purchase in accordance with Clause 1.5 below.
1.5 A legally binding agreement shall not come into existence until BPP LM has accepted your offer to purchase any Study Materials by (i) either sending you a separate order acceptance confirmation email or written order acceptance confirmation by post, which will be effective upon sending or posting to you at the email or postal address you have provided, and (ii) receiving payment for the Study Materials in cleared funds from yourself or invoicing your employer in accordance with Clause 2.5.1 below, and dispatching your order. For payments by cheque, cleared funds means 5 days after receipt of the cheque by BPP LM.
1.6 Where your order consists of multiple Study Materials, each individual Study Material will be treated by BPP LM as a separate offer to purchase. Acceptance of your offer to purchase one or more of the Study Materials will not be an acceptance by BPP LM of your offer to purchase any other Study Materials which make up your order.
1.7 BPP LM reserves the right to withdraw, at any time, Study Materials advertised for sale on the Website and/or the Brochure.
2. Payment Terms
2.1 The Fee for any Study Material at any given time will be displayed on the Website and the Brochure and/or will be notified to you by a BPP LM Customer Services representative. Fees are quoted in pounds sterling, inclusive of VAT (if applicable) but exclusive of all Additional Charges.
Current details on the applicable delivery charges will be notified to you by a BPP LM Customer Services representative if you are ordering over the telephone or by email.
2.2 If you purchase Study Materials on the Website:
2.2.1 the total Fee including VAT (if applicable) and delivery charges will be shown prior to completion of the online transaction;
2.2.2 BPP LM will debit the Fee from your credit card or debit card shortly prior to dispatch of the Study Materials to you from BPP LM's distribution centre. For orders consisting of multiple Study Materials, payment will only be taken for an individual Study Material when that particular Study Material is dispatched. Credit or debit card details are collected over a secure link and an authorised amount verification is taken immediately. At the time of collection of these details you will be asked if you would like to register these card details with us to facilitate future orders. If you have agreed to your card details being stored, they will be stored securely by BPP LM and/or our third party payment service providers and, unless you tell us otherwise, we will use these card details for payments in connection with this and any future order you may place with BPP LM. Your order will be subject to acceptance by BPP LM of your offer to purchase in accordance with Clause 1.5.
2.3 If you are ordering Study Materials by telephone, email, fax or post:
2.3.1 the Fee (including VAT if applicable) is either set out in the Brochure and/or on the Website and/or will be notified to you by a BPP LM Customer Services representative. Delivery charges are order specific and may vary, the correct delivery charges for your particular order can be confirmed by contacting a BPP LM Customer Services representative;
2.3.2 if you are paying for the Fee on your own account, BPP LM will either debit the Fee from your credit card or debit card, or for payments by cheque deposit your cheque, shortly prior to dispatch of the Study Materials to you from BPP LM's distribution centre. For orders consisting of multiple Study Materials, payment will only be taken for an individual Study Material when that particular Study Material is dispatched. Your order will be subject to acceptance by BPP LM of your offer to purchase in accordance with Clause 1.5; and
2.3.3 if you choose to pay by selecting the "invoice your company" option (not available for orders placed by telephone) and your employer has an account with BPP Credit Control, BPP LM will review your order and invoice your employer directly in accordance with Clause 2.5. Your order will be subject to (i) receipt by BPP LM of your signed order form in accordance with Clause 2.5.1 and (ii) acceptance by BPP LM of your offer to purchase in accordance with Clause 1.5.
2.4 BPP LM reserves the right from time to time to change the amount of the Fee. In the unlikely event that due to a technical error, the amount of the Fee displayed on the Website or in the Brochure is incorrect, or the Fee has been changed on the Website but the Brochure is out of date, BPP LM will notify you as soon as it reasonably can. If the correct Fee is higher than the amount displayed on the Website and/or Brochure, BPP LM will contact you to notify you of the correct Fee, so you can decide whether or not you wish to continue with your order of the Study Materials at the increased Fee. If you decide you want to cancel your order BPP LM will give you a full refund in respect of any amount you have already paid in accordance with Clause 3. If the correct Fee is lower, BPP LM will refund you the difference only between the amount which you have paid and the correct Fee payable.
2.5 Where you choose to invoice your employer for the payment of the Fee, the following additional terms shall apply:
2.5.1 upon receiving your order form signed by the training manger or other individual designated by your employer, BPP LM will send an invoice to your employer within 3-5 working days;
2.5.2 full payment in cleared funds of the Fee is due from your employer within 30 days from the date of the invoice; and
2.5.3 you and your employer are joint and severally liable for all unpaid invoices.
2.6 Save where specified in the description of the Study Materials on the Website and/or in the Brochure, the Fee excludes any Additional Charges, which are payable by you separately and BPP LM accepts no responsibility for this.
2.7 If BPP LM has insufficient stock to deliver the Study Materials ordered by you, BPP LM will notify you as soon as possible and any sum debited by BPP LM from your credit/debit card will be re-credited to your account (or if you have paid by cheque by sending you a cheque) and BPP LM will notify you by email or by telephone using the contact details given by you in your order form. The refund will be made as soon as possible and in any event within 14 days of your order. BPP LM will not be obliged to offer any additional compensation for any losses or disappointment suffered.
3.1 Under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 ("Consumer Contracts Regulations") you may cancel your purchase of any Study Materials within a period of 14 calendar days ("Cancellation Period") beginning on the day on which the Study Materials are received by you. Please note that the following rules apply in respect of the following categories of Study Materials:
3.1.1 with respect to Online Study Materials or any another digital products, including but not limited to eBooks, your right to cancel and obtain a refund will be lost if you have given BPP LM express consent to supply them to you during the Cancellation Period or if you access those digital products during the Cancellation Period; and
3.1.2 with respect to audio, video or software products your right to cancel and obtain a refund will be lost if you have removed them from the sealed package in which they were delivered.
3.2 Subject to Clause 3.1, to cancel your purchase you must comply with Clause 3.3 and you must notify BPP LM of your decision to cancel within the Cancellation Period by using one of the following methods:
3.2.1 e-mailing firstname.lastname@example.org; or
3.2.2 calling +44 (0)20 7061 1329.
3.3 You must ensure that Study Materials are returned to CPG Logistics Ltd, Unit 900, 166 Fareham Road, Gosport, PO13 0FW by recorded delivery in a reasonable and resaleable condition (for audio, video or software products this means in the sealed package in which they were delivered) within 14 calendar days of cancellation. Any Study Materials returned to BPP LM will be at your own risk. You must obtain proof of postage which you may be required to produce in the event of any query. You will be responsible for payment of any delivery charges incurred in returning the Study Materials to BPP LM unless BPP LM have agreed in writing otherwise.
3.4 If you cancel your purchase of any Study Materials in writing within a period of 14 calendar days in accordance with Clause 3.1, you will be entitled to a full refund of the Fee and the Outbound Delivery Costs in accordance with Clause 3.5 subject to the following limitations:
3.4.1 in relation to the Outbound Delivery Costs, the refund amount will be capped at the cost of the standard postal method fee; and
3.4.2 if the value of the goods has been diminished by your handling, BPP LM may recover the amount of this diminished value by deducting this amount from your refund.
3.5 Refunds will be made using the same method of payment as you used for the purchase and will be paid within 14 days of either BPP LM receiving the Study Materials back or, if earlier, the day on which you supply BPP LM with evidence of having sent the Study Materials back by recorded delivery, or, in the case of digital products the date on which you inform BPP LM of the cancellation. The period for refund will increase to 30 days if BPP LM is unable to credit a UK bank account. If you have chosen to invoice your employer and, at the time of cancellation, the relevant invoice has not yet been paid then such invoice will be cancelled. If you have chosen to invoice your employer and, at the time of cancellation, the relevant invoice has already been paid by your employer, the Fee will be credited to your employer's bank account within 14 days of cancellation (provided a UK bank account can be credited). For monetary returns a request in writing to BPP Credit Control at email@example.com is required. Monetary returns will not be made where there is an outstanding debit balance on the account. Monetary returns to your employer will be made by the same method of payment by which the Fee was paid.
3.6 Except as set out in Clause 3.1, no cancellations of purchases of Study Materials will be permitted.
3.7 BPP reserve the right to withhold payment of part or all of your Fees until all Study Materials have been returned to BPP LM in accordance with Clause 3.3 or if Study Materials are not returned in a re-saleable condition.
3.8 BPP LM reserves the right to use its discretion to determine whether to make refunds in exceptional circumstances which fall outside Clause 3.1 and to charge additional fees in any such event.
4. Delivery of Study Materials
4.1 BPP LM will:
4.1.1 for hard copy Study Materials; post, or arrange a courier on your behalf to deliver, the Study Materials ordered by you to the person and address you give BPP LM at the time you make your order;
4.1.2 for Online Study Materials; email or post to you at the contact details you specified when you made the order, the requisite access details for the Study Materials;
4.1.3 for eBooks ordered prior to 9 October 2017; email you a URL link which will take you to a download area for the eBook, to the email address specified by you when you complete the order. A delivery charge will be payable by you to BPP LM for this service; and/or
4.1.4 for eBooks ordered after 9 October 2017; BPP LM will supply you with a URL link (either via the order confirmation page or via email to the address specified by you when you complete the order) which will take you to the online area where the eBook can be accessed.
4.2 Current details on the available delivery options and the applicable delivery charges will be notified to you by a BPP Customer Services representative if you are ordering over the telephone or by email.
4.3 You will become the owner of the Study Material you have ordered when, in respect of the hard copy Study Materials, the goods are dispatched to you from BPP LM's distribution centre or, in respect of Online Study Material and eBooks, when they are delivered in accordance with Clauses 4.1.2 to 4.1.4.
4.4 Subject to Clause 2.7, BPP LM will endeavour to dispatch the Study Materials to you following acceptance of your order and delivery instructions in accordance with Clauses 1 and 4.
4.5 If you fail to take delivery of the Study Materials or give BPP LM inadequate delivery instructions then BPP LM reserves the right to store the Study Materials until actual delivery and charge you reasonable costs (including insurance costs) of storage.
4.6 When ordering goods from BPP LM for delivery (other than in the UK) you may be subject to import duties and taxes, which are levied once the goods reach the specified destination. Any additional charges for customs clearance must be borne by you; BPP LM has no control over these charges and cannot predict what they may be. Customs policies vary widely from country to country, so you should contact your local customs office for further information. Additionally, please note that when you order Study Materials from BPP LM, you are considered the importer of record and must comply with all laws and regulations of the country in which you are receiving the goods.
4.7 BPP LM must be notified of any queries, complaints or short or incorrect deliveries within 14 days of you receiving the Study Materials. If you do not notify BPP LM within this time period, BPP LM will not be obliged to correct your order and will not be responsible for any loss or damage suffered by you as a result.
5. Additional terms for the purchase of Online Study Materials
5.1 Upon receipt of a confirmation email from BPP LM you will be notified of when you will have access to the Online Study Material purchased. Unless otherwise stated in your confirmation email (or as set out in Clause 6.9) you will have access to the Online Study Material for a period of 12 months, unless any such Online Study Material is removed.
5.2 The receipt of any Online Study Materials is personal to you and you may not transfer your rights to access the Online Study Material or provide any Online Study Materials to any other person.
5.3 You may incur charges to your internet service provider while you are accessing and / or downloading the Online Study Materials. Charges may also be payable to third parties for use of the software necessary to access and / or download the Online Study Materials. You are responsible for paying these charges.
5.4 Please note that it is your responsibility to check that the computer you plan to use to access the Online Study Materials is compatible with the minimum specification requirement that relates to the Online Study Materials you are ordering. The minimum specification for each Online Study Material can be viewed at https://learningmedia.bpp.com/catalog?pagename=eBook_FAQs .
5.5 You acknowledge and accept that BPP LM cannot be held responsible for any technical problems you encounter following the purchase of any Online Study Materials.
5.6 If you report a fault to BPP LM, BPP LM will use reasonable endeavours to provide a solution but BPP LM does not guarantee that the technical support provided will resolve your technical problems. If you receive technical advice from BPP LM then BPP LM will not accept any responsibility for any problem if you do not ensure that such advice is strictly followed.
5.7 BPP LM is not obliged to offer you any technical support in relation to your use of any of the free demonstrations available on the Website but BPP LM may elect to offer technical support and the extent of any such technical support is entirely at the discretion of BPP LM.
5.8 You accept and acknowledge that periods of downtime may be required in respect of the information technology infrastructure connected to this Website and that technical support may not be available during such periods of downtime. Further you accept that you will not have a claim for breach of contract or otherwise in respect of such period of unavailability.
5.9 BPP LM will use reasonable endeavours to make the Online Study Material available but cannot guarantee uninterrupted, timely or error-free availability or that defects will be corrected. BPP LM reserves the right to suspend access to the Website for the purpose of scheduled or emergency maintenance, repairs or upgrades to improve the performance or functionality of the Website.
5.10 You also accept and acknowledge that BPP LM cannot be held responsible for any delay or disruptions to your access to the Online Study Material as a result of such suspension or any of the following:
5.10.1 the operation of the internet and the World Wide Web, including but not limited to viruses;
5.10.2 any firewall restrictions that have been placed on your network or the computer you are using to access the Online Study Material;
5.10.3 failures of telecommunications links and equipment; or
5.10.4 updated browser issues.
6. Additional Terms for the purchase of eBooks
6.1 The following terms shall apply in respect of any eBook ordered before 9 October 2017:
6.2 In order to be able to download an eBook, you must have:
6.2.1 access to an internet connection;
6.2.2 downloaded and have access to Adobe Digital editions;
6.2.3 set up an Adobe ID; and
6.2.4 your computer must be running Windows XP and above or Mac OS X and above.
6.3 You can only download the eBook once using the token provided. Once a token has been validated by you a new token will not be issued. eBooks can be used on up to 3 computer machines as long as they are validated with your Adobe ID.
6.4 Your purchase of an eBook only entitles you to print a maximum of 15% of the eBook and multiple copies of the same page will all count towards the maximum allowance. Certain eBook titles which are not available to buy in hard copy may be printed in their entirety and this will be made clear in the eBook description. You are only entitled to print one copy of these eBook titles which are not available to buy in hard copy and in total you will not be permitted to print any more pages than that of the total page count of the eBook. If you intend to print the whole book, this should only be done in one attempt and you should ensure you have enough paper before printing, so as not to run the risk of exceeding the print allowance by having to make several print attempts.
6.5 The following terms shall apply in respect of any eBook ordered after 9 October 2017:
6.6 In order to be able to access an eBook, you must have:
6.6.1 access to an internet connection;
6.6.2 your computer must be running Windows 7 and above or Mac OS X and above; and
6.6.3 your computer must be running the latest web browser (IE10 and above, the latest versions of Google Chrome or Firefox are recommended).
6.7 Upon receipt of your confirmation email from BPP LM, you will be provided with a link to the “study@bpp” platform (study.bpp.com). You will need to log into the platform using the same details you created in accordance with Clause 1.1.1.
6.8 In addition to online access you may also access the eBook via a deskptop or mobile application. The following terms apply to the desktop and mobile application:
6.8.1 the desktop and/or mobile application “BPP eBooks” must be downloaded via the Google Play store, from iTunes or via the “study@bpp” platform;
6.8.2 your mobile device must be running the latest iOS or Android operating system, your desktop must operate on Windows or Mac;
6.8.3 the desktop and mobile application will allow you to view the eBook content offline, but you must have accessed the eBook via the “study@bpp” platform first, before the eBook will be available via the desktop or mobile application;
6.8.4 to access the desktop and mobile application, you will need to log in using the same details you created in accordance with Clause 1.1.1; and
6.8.5 any notes, annotations and bookmarks are designed to synchronize between your devices, however, BPP LM cannot accept any liability for any failure of them to do so.
6.9 Access to your eBook (including via desktop or mobile application) will continue for a period of 18 months from the date of your confirmation email. However, if your account is unused for a period of three months, your account may be deactivated. Your account will be reactivated (up to the period of 18 months from the date of your conformation email) upon logging into your account, but you may lose any previously stored notes, annotations or bookmarks. BPP LM cannot accept any liability for any lost notes, annotations or bookmarks.
7.1 BPP LM expects you to take reasonable care to verify that the Study Material in question will meet your needs. BPP LM does not make any commitment to you that you will obtain any particular result from your use of the Study Materials.
7.2 BPP LM does not make any representation, guarantee or commitment to you that the Study Materials will be error free.
7.3 BPP LM does not make any commitment that the Study Materials will be compatible with or operate with your software or hardware.
7.4 All representations, warranties and/or terms and/or commitments not expressly set out in these Terms (whether implied by law, conduct, and statute or otherwise) are hereby excluded to the maximum extent permissible by law.
8. Limitation of liability
8.1 The exclusions and limitations of liability contained in these Terms do not apply to a party's liability: (i) for fraud or wilful default; (ii) for death or personal injury caused by its negligence; or (iii) where such limitation or exclusion cannot lawfully be excluded.
8.2 Except as set out in these Terms, BPP LM shall not be responsible for losses that result from its failure to comply with these Terms including, but not limited to, losses that fall into the following categories:
8.2.1 indirect or consequential losses;
8.2.2 loss of income or revenue;
8.2.3 loss of business;
8.2.4 loss of anticipated savings; or
8.2.5 loss or corruption of data.
8.3 BPP LM is not responsible to you for any data that you lose as a result of accessing the Online Study Materials. It is your responsibility to ensure that you regularly save and back up all data which you hold on the computer from which you are accessing the Online Study Materials.
8.4 Save as otherwise set out in this section "Limitation of liability", BPP LM's maximum aggregate liability to you for any claims that you may have against BPP LM for direct loss in contract, tort or otherwise arising out of or in connection with these Terms, your use of the Study Materials and any technical support shall be limited to the amount of the Fee which has been paid, or is payable, by you or on your behalf.
8.5 BPP LM will not be held responsible for any delay or failure to comply with its obligations under these conditions if the delay or failure arises from any cause which is beyond its reasonable control. This condition does not affect your statutory rights.
8.6 Each provision in this Clause 8 shall be construed separately as between you and BPP LM. If any part is held to be unreasonable, inapplicable, or unenforceable, but would be valid if some part thereof was deleted such provision shall apply but with such modification as may be necessary to make it valid and effective.
9.1 The Study Materials are for educational purposes only. BPP LM will not accept any responsibility to any party for the use of these Study Materials for any purpose other than for educational purposes, including but not limited to the giving of advice by you to any third party.
10. Intellectual Property
10.1 At all times, BPP LM and/or its licensors, remain the owner of the intellectual property in the Study Materials. No Study Materials or any part of them may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior written permission of BPP LM.
10.2 In consideration of receipt by BPP LM of the Fee, BPP LM grants to you a non-exclusive, non-transferable licence to use the Study Materials strictly for your own educational purposes only. For Online Study Materials (but not eBooks) the licence granted is to use the Online Study Materials on one computer only.
10.3 Save as expressly set out in these Terms, you may not modify, copy, reproduce, re-publish, sub-licence, sell, upload, broadcast, post, transmit, make available, disseminate or distribute in any way any of the Study Materials. You may not modify, adapt, merge, translate, disassemble, decompile, recompile or reverse engineer any software forming part of the Online Study Materials or create derivative works based on the whole of or any part of the Online Study Materials or incorporate the Online Study Materials into any software program. Use of the Study Materials not expressly permitted in these Terms is strictly prohibited and will constitute an infringement of either BPP LM's copyright or BPP LM's other intellectual property rights, and / or the copyright or other intellectual property rights of BPP LM's licensors.
11. Data Protection
11.2 In the event that you do not wish to receive marketing correspondence from BPP LM or any member of the BPP LM group of companies, a written request or email should be sent to the contact details set out at the end of these Terms.
12.1 BPP LM reserves the right to charge late payment interest on any overdue amounts, at a rate of 8% a year above the base lending rate of Barclays Bank plc from time to time. The interest shall accrue on a daily basis from the due date until the date of actual payment of the overdue amount, whether before or after judgment. You must pay us interest together with the overdue amount.
12.2 BPP LM reserves the right to recover any reasonable debt collection costs in connection with these Terms.
12.3 BPP LM's Complaints Procedure can be found here.
12.4 BPP LM may update or amend these Terms from time to time to comply with law or to meet its changing business requirements without notice to you. Any updates or amendments will be posted on the Website.
12.6 You may not assign or sub-contract any of your rights or obligations under these Terms to any third party unless we agree in writing.
12.7 BPP LM may assign, transfer or sub-contract any of its rights or obligations under these Terms to any third party at its discretion.
12.8 No relaxation or delay by BPP LM in exercising any right or remedy under these Terms shall operate as waiver of that right or remedy or shall affect its ability to subsequently exercise that right or remedy. Any waiver must be agreed by BPP LM in writing.
12.9 If any of these Terms are found to be illegal, invalid or unenforceable by any court of competent jurisdiction, the rest of these Terms shall remain in full force and effect.
12.10 Any notices required to be served on you by BPP LM under these Terms will be deemed properly served if sent via prepaid postage to the postal address, or emailed to the email address notified by you, at BPP LM's discretion. Any notices required to be served on BPP LM by you will be deemed properly served if sent to the address set out in Clause 14.
12.11 A notice delivered personally is deemed to be given on the day on which it was left at the specified address. A notice sent by post is deemed to be given on the day it was posted as evidenced by the sender. A notice sent by fax or email is deemed to be given on the day it was sent.
12.12 The agreement between you and BPP LM will be concluded in English only.
12.13 The agreement between you and BPP LM which is compromised in these Terms is not intended to be for the benefit of any third party, and shall not be exercised by any other person under the Contract (Rights of Third Parties) Act 1999 or otherwise.
12.14 These Terms and any other matters arising out of or in relation to these Terms are governed by and construed in accordance with the laws of England and Wales. You agree to submit to the exclusive jurisdiction of the English courts to settle any disputes which may arise out of or in connection with these Terms.
13. IFRS Copyright Notice
BPP LM is grateful to the IASB for permission to reproduce extracts from the International Financial Reporting Standards including all International Accounting Standards, SIC and IFRIC Interpretations (the Standards). The Standards together with their accompanying documents are issued by:
The International Accounting Standards Board (IASB) 30 Cannon Street, London, EC4M 6XH, United Kingdom. Email: firstname.lastname@example.org Web: www.ifrs.org
Disclaimer: The IASB, the International Financial Reporting Standards (IFRS) Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise to the maximum extent permitted by law.
Copyright © IFRS Foundation
All rights reserved. Reproduction and use rights are strictly limited. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation. Contact the IFRS Foundation for further details. The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IFRS for SMEs”, “IASs”, “IFRS”, “IFRSs”, “International Accounting Standards” and “International Financial Reporting Standards”, “IFRIC” “SIC” and “IFRS Taxonomy” are Trade Marks of the IFRS Foundation.
Further details of the Trade Marks including details of countries where the Trade Marks are registered or applied for are available from the Licensor on request.
14. Contact Detail
Telephone: 03300 603100
Fax: 020 8740 1184
Post: BPP Learning Media Limited, Aldine House, Aldine Place, 142-144 Uxbridge Road, London, W12 8AA