CERTYNEX IFRS ACADEMY

Nova SA prepares its financial statements for 2026. What comparative information must it present as a minimum for the amounts in those statements?

The 2025 amounts for all amounts reported in the 2026 financial statements.

The 2025 amounts for the primary statements, the notes being free to go without.

The 2024 and 2025 amounts, that is two prior periods, for every amount in the statements.

The 2025 amounts for the totals of each statement, without the detail of its lines.