To ask Her Majesty's Government whether existing rights of access to all UK legislation will apply to UK-adopted international standards, including the full and free right (1) to copy, publish, distribute and transmit the information, (2) to adapt the information, and (3) to exploit the information commercially and non-commercially, including by (a) combining it with other information, or (b) including it in products or applications.
After the end of the transition period, the Government will publish UK-adopted international accounting standards in accordance with the publication requirements in regulation 9 of the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019, including the requirement to publish a consolidated text of UK-adopted international accounting standards as a whole.
UK-adopted international accounting standards will not be legislation themselves; rights as to their use will be subject to any license agreement agreed with the IFRS Foundation. Such agreement has not been finalised and we are not able to comment further on the content of the agreement.