e applied rot only to Inancial assets and fnancel Stales IAA also to other contracts within the scope of IFRS 9 (or IAS 39. as applicable) • /AS 16 PrOpOny. Pent and Eltsprnalf and IAS 38 Intangible Assets The arnerXImerl is applied relrospectwely and clarifies in IAS 16 and IAS 38 that the asset may be