CERTYNEX IFRS ACADEMY

Gamma SA applies IFRS 9 to its financial instruments. Which of these items is excluded from the scope of IFRS 9?

A derivative embedded in a lease contract, when that contract falls under IFRS 16.

An interest in an associate, accounted for under IAS 28.

A loan granted to a customer, which the entity holds to collect the repayments.

A government bond, acquired to receive the interest.