doc__table__1211

| 4 | This standard shall be applied by all entities to all types of financial instruments except: (a) those interests in subsidiaries, associates and joint ventures that are accounted for in accordance with IAS 27 Consolidated and separate financial statements, IAS 28 Investments in associates or IAS 31 Interests in joint ventures. However, in some cases, IAS 27, IAS 28 or IAS 31 permits an entity to account for an interest in a subsidiary, associate or joint venture using IAS 39; in those cases, entities shall apply the disclosure requirements in IAS 27, IAS 28 or IAS 31 in addition to those in this standard. Entities shall also apply this standard to all derivatives linked to interests in subsidiaries, associates or joint ventures; (b) employers' rights and obligations under employee benefit plans, to which IAS 19 Employee benefits applies; (c) contracts for contingent consideration in a business combination (see IFRS 3 Business combinations). This exemption applies only to the acquirer; (d) insurance contracts as defined in IFRS 4 Insurance contracts. However, this standard applies to derivatives that are embedded in insurance contracts if IAS 39 requires the entity to account for them separately. Moreover, an issuer shall apply this standard to financial guarantee contracts if the issuer applies IAS 39 in recognising and measuring the contracts, but shall apply IFRS 4 if the issuer elects, in accordance with paragraph 4(d) of IFRS 4, to apply IFRS 4 in recognising and measuring them; (e) financial instruments that are within the scope of IFRS 4 because they contain a discretionary participation feature. The issuer of these instruments is exempt from applying to these features paragraphs 15-32 and AG25-AG35 of this standard regarding the distinction between financial liabilities and equity instruments. However, these instruments are subject to all other requirements of this standard. Furthermore, this standard applies to derivatives that are embedded in these instruments (see IAS 39); (f) financial instruments, contracts and obligations under share-based payment transactions to which IFRS 2 Share-based payment applies, except for: (i) contracts within the scope of paragraphs 8-10 of this standard, to which this standard applies; (ii) paragraphs 33 and 34 of this standard, which shall be applied to treasury shares purchased, sold, issued or cancelled in connection with employee share option plans, employee share purchase plans, and all other share-based payment arrangements.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.