CERTYNEX IFRS ACADEMY

Which items are among those that the standard excludes in principle from its scope, subject to the exceptions it provides? Several answers are possible.

Share-based payment transactions, which fall under IFRS 2.

A bank loan taken out by the entity from a credit institution.

An employer's rights and obligations under its employee benefit plans, to which IAS 19 applies.

An investment in listed bonds held by the entity to earn interest.