5 This IFRS shall be applied by an entity that has an interest in any of the following:
(a) subsidiaries
(b) joint arrangements (ie joint operations or joint ventures)
(c) associates
(d) unconsolidated structured entities.
5A Except as described in paragraph B17, the requirements in this IFRS apply to an entity's interests listed in paragraph 5 that are classified (or included in a disposal group that is classified) as held for sale or discontinued operations in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
6 This IFRS does not apply to:
(a) post-employment benefit plans or other long-term employee benefit plans to which IAS 19 Employee Benefits applies.
(b) an entity's separate financial statements to which IAS 27 Separate Financial Statements applies. However:
(i) if an entity has interests in unconsolidated structured entities and prepares separate financial statements as its only financial statements, it shall apply the requirements in paragra
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