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| 5 | The measurement provisions of this IFRS (3) do not apply to the following assets, which are covered by the standards listed, either as individual assets or as part of a disposal group: (a) deferred tax assets (IAS 12 Income taxes); (b) assets arising from employee benefits (IAS 19 Employee benefits); (c) financial assets within the scope of IAS 39 Financial instruments: recognition and measurement; (d) non-current assets that are accounted for in accordance with the fair value model in IAS 40 Investment property; (e) non-current assets that are measured at fair value less estimated point-of-sale costs in accordance with IAS 41 Agriculture; (f) contractual rights under insurance contracts as defined in IFRS 4 Insurance contracts.

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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.