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);
(k) fair value measurement of financial assets or financial liabilities at initial recognition (paragraph D20);
(l) decommissioning liabilities included in the cost of property, plant and equipment (paragraphs D21 and D21A);
(m) financial assets or intangible assets accounted for in accordance with IFRIC 12 Service Concession
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