USA Embedded derivative

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Under IFRS9, a contract that contains one or more embedded derivatives can be accounted for in its entirety fair FVTPL. I'm wondering whether it only applies to the host being under IFRS 9, for example a host debt/loan instrument.

If I have let's say a lease contract or an acquisition of a machine tool for example, and there is a embedded derivative, can I still account for the lease or the tangible asset at fair value?
 

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