Which one of the following entities does not apply IFRS 10?
A. Post-employment benefit plan
B. Corporation
C. Partnership
D. Joint venture
IFRS 10, Consolidated Financial Statements, applies to entities that have control over other entities, as it outlines the accounting principles for consolidation of subsidiaries, joint ventures, and other investments where an investor has control over the investee.
A. Post-employment benefit plan is not an entity that would consolidate other entities, so it does not apply IFRS 10.
Therefore, the answer is: A. Post-employment benefit plan
