doc__table__1442

| 2 | This standard shall be applied in accounting for the impairment of all assets, other than: (a) inventories (see IAS 2 Inventories); (b) assets arising from construction contracts (see IAS 11 Construction contracts); (c) deferred tax assets (see IAS 12 Income taxes); (d) assets arising from employee benefits (see IAS 19 Employee benefits); (e) financial assets that are within the scope of IAS 39 Financial instruments: recognition and measurement; (f) investment property that is measured at fair value (see IAS 40 Investment property); (g) biological assets related to agricultural activity that are measured at fair value less estimated point-of-sale costs (see IAS 41 Agriculture); (h) deferred acquisition costs, and intangible assets, arising from an insurer's contractual rights under insurance contracts within the scope of IFRS 4 Insurance contracts; and (i) non-current assets (or disposal groups) classified as held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations.

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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.