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Except those that are the subject of their own separate IAS / IFRS
From the IASPLUS site:
“IFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except for: [IFRS 13:5-7]
share-based payment transactions within the scope of IFRS 2 Share-based Payment
leasing transactions within the scope of IAS 17 Leases
measurements that have some similarities to fair value but that are not fair value, such as net realisable value in IAS 2 Inventories or value in use in IAS 36 Impairment of Assets.”
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