CERTYNEX IFRS ACADEMY

Delta SA holds (1) a subsidiary whose interest is accounted for under IFRS 10, (2) a lease contract under IFRS 16 that includes an embedded derivative, and (3) government bonds acquired to receive the interest. Which analysis of the scope of IFRS 9 is consistent?

The interest in the subsidiary, the lease contract and its embedded derivative are excluded; the bonds fall within the scope.

The lease contract and its embedded derivative are excluded; the interest in the subsidiary and the bonds fall within the scope.

The interest in the subsidiary is excluded; the lease contract, its embedded derivative and the bonds fall within the scope.

The interest in the subsidiary and the lease contract are excluded; the embedded derivative and the bonds remain in scope.