This appendix is an integral part of the IFRS.

D1 An entity may elect to use one or more of the following exemptions:

(a) share-based payment transactions (paragraphs D2 and D3);

(b) [deleted]

(c) deemed cost (paragraphs D5-D8B);

(d) leases (paragraphs D9 and D9B-D9E);

(e) [deleted]

(f) cumulative translation differences (paragraphs D12-D13A);

(g) investments in subsidiaries, joint ventures and associates (paragraphs D14 and D15);

(h) assets and liabilities of subsidiaries, associates and joint ventures (paragraphs D16 and D17);

(i) compound financial instruments (paragraph D18);

(j) designation of previously recognised financial instruments (paragraph D19-D19C);