doc__table__2276

| 13 | An entity may elect to use one or more of the following exemptions: (a) business combinations (paragraph 15); (b) fair value or revaluation as deemed cost (paragraphs 16-19); (c) employee benefits (paragraphs 20 and 20A); (d) cumulative translation differences (paragraphs 21 and 22); (e) compound financial instruments (paragraph 23); (f) assets and liabilities of subsidiaries, associates and joint ventures (paragraphs 24 and 25); (g) designation of previously recognised financial instruments (paragraph 25A); (h) share-based payment transactions (paragraphs 25B and 25C); (i) insurance contracts (paragraph 25D); (j) decommissioning liabilities included in the cost of property, plant and equipment (paragraph 25E); (k) leases (paragraph 25F); and (l) fair value measurement of financial assets or financial liabilities at initial recognition (paragraph 25G). An entity shall not apply these exemptions by analogy to other items.

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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.