This appendix is an integral part of the IFRS.

B1 An entity shall apply the following exceptions:

(a) derecognition of financial assets and financial liabilities (paragraphs B2 and B3);

(b) hedge accounting (paragraphs B4-B6);

(c) non-controlling interests (paragraph B7);

(d) classification and measurement of financial assets (paragraph B8–B8C);

(e) impairment of financial assets (paragraphs B8D–B8G);

(f) embedded derivatives (paragraph B9);

(g) government loans (paragraphs B10-B12);

(h) insurance contracts (paragraph B13); and

(i) deferred tax related to leases and decommissioning, restoration and similar liabilities (paragraph B14).