2 This Standard shall be applied in accounting for the impairment of all assets, other than:
(a) inventories (see IAS 2 Inventories);
(b) contract assets and assets arising from costs to obtain or fulfil a contract that are recognised in accordance with IFRS 15 Revenue from Contracts with Customers;
(c) deferred tax assets (see IAS 12 Income Taxes);
(d) assets arising from employee benefits (see IAS 19 Employee Benefits);
(e) financial assets that are within the scope of IFRS 9 Financial Instruments;
(f) investment property that is measured at fair value (see IAS 40 Investment Property);
(g) biological assets related to agricultural activity within the scope of IAS 41 Agriculture that are measured at fair value less costs to sell;
(h) contracts within the scope of IFRS 17 Insurance Contracts that are assets and any assets for insurance acquisition cash flows as defined in IFRS 17; and
(i) non-current assets (or disposal groups) classified as held for sale in accordance with IFRS 5 Non-
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