CERTYNEX IFRS ACADEMY

Optima SA closes its books on 31 December and does not early adopt IFRS 18. For the year beginning on 1 January 2027, how does it present its 2026 comparative period?

As published in 2026 under IAS 1, IFRS 18 applying to the 2027 amounts and not to the 2026 ones.

Removed, IFRS 18 no longer requiring a comparative period in place of IAS 1.

Restated under IFRS 18, since the application of IFRS 18 is retrospective.

Presented under IAS 1 for unchanged line items and under IFRS 18 for the others, at the entity's choice.