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| 3 | If another standard prescribes the accounting for a specific type of intangible asset, an entity applies that standard instead of this standard. For example, this standard does not apply to: (a) intangible assets held by an entity for sale in the ordinary course of business (see IAS 2 Inventories and IAS 11 Construction contracts); (b) deferred tax assets (see IAS 12 Income taxes); (c) leases that are within the scope of IAS 17 Leases; (d) assets arising from employee benefits (see IAS 19 Employee benefits); (e) financial assets as defined in IAS 32. The recognition and measurement of some financial assets are covered by IAS 27 Consolidated and separate financial statements, IAS 28 Investments in associates and IAS 31 Interests in joint ventures; (f) goodwill acquired in a business combination (see IFRS 3 Business combinations); (g) deferred acquisition costs, and intangible assets, arising from an insurer's contractual rights under insurance contracts within the scope of IFRS 4 Insurance contracts. IFRS 4 sets out specific disclosure requirements for those deferred acquisition costs but not for those intangible assets. Therefore, the disclosure requirements in this standard apply to those intangible assets; (h) non-current intangible assets classified as held for sale (or included in a disposal group that is 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.