CERTYNEX IFRS ACADEMY

Chydois has a 31 December 2025 year-end, announces its profit on 20 February 2026 and its accounts are authorised on 12 March 2026. A customer goes bankrupt on 2 March 2026. Is this event within the IAS 10 window?

Yes, but only if the shareholders have not yet approved the accounts at their annual meeting.

No: it occurs after the public profit announcement.

No: only January events are examined.

Yes: it occurs before the authorisation date, even after the profit announcement.