CERTYNEX IFRS ACADEMY

An accountant classifies four assets of Cordier SA at 31 December 2026. Which of the accountant's conclusions is wrong?

A trade receivable due in 8 months is current.

Securities held for trading are current, even if they are to be held for 2 years.

An asset is current as soon as management intends to dispose of it within 24 months after the closing date.

Industrial equipment used for 8 years is non-current.