e scope of IFRS 9 (or IAS 39 as applicabe) • IFRS 3 Business Cornlynatons The amendment is eloped prospectively and denies for the scope exceptiass witrin IFRS 3 that a) pint arrangements not lust pint ventures, are outside the scope el IFRS 3. and o) the scope exception applies airs/bele accountng nineInaba