Division Amendments to IAS 36

IAS 36 Impairment of Assets is amended as described below:

Standard

Paragraph 1 is amended to read as follows:

1. 1..

   This Standard shall be applied in accounting for the impairment of all assets, other than:

   …

   1. (e)

      financial assets that are included in the scope of IAS 39 Financial Instruments: Recognition and Measurement;

   …