CERTYNEX IFRS ACADEMY

Among these events occurring between the reporting date and the authorisation of Chytix's accounts, which provide evidence of a condition existing at the reporting date?

The purchase of a subsidiary signed after the reporting date.

A fire destroying a warehouse after the reporting date.

A rise in raw material prices decided by a supplier after the reporting date.

The sale, at a loss, of inventories held at the reporting date, which gives evidence of their value at that date.

A judgment against Chytix for damage caused six months before the reporting date.