CERTYNEX IFRS ACADEMY

Rhéa SA, a non-regulated industrial company (case fact), wonders whether IAS 1 requires it to disclose information about how it manages its capital. What does IAS 1 require?

No disclosure is required, since capital management belongs only in the management report and not in the financial statements.

Information that enables users to evaluate its objectives, policies and processes for managing capital.

Only the amount of share capital at the reporting date and its change during the period.

Only the information that its regulator would require from a bank, Rhéa being exempt because it has no regulator.