CERTYNEX IFRS ACADEMY

Quartz SA prepares its notes. For which of the following accounting policy information can it reasonably be expected that it will influence the decisions of the primary users? More than one answer is possible. Case convention: the amounts and circumstances given are those of each line.

A repeat of the standard's text on straight-line depreciation of office furniture, for a total amount of EUR 12,000.

The policy for translating a few foreign currency receivables, with negligible amounts and common practice in the sector.

The policy for a new activity specific to Quartz's sector, with amounts still small but closely followed by users.

The list of all of Quartz's accounting policies, repeated identically from a standard notes template.

The accounting policy for complex bundled contracts, which account for 60% of revenue and rest on management judgement.