CERTYNEX IFRS ACADEMY

Geulot issues its accounts on 8 April; the meeting approves them on 28 May. A dispute arises on 2 May. Why is this dispute not an event after the reporting period for these accounts?

Because it arises after 8 April, the authorisation date.

Because a dispute is never an event after the reporting period.

Because disputes arising after the reporting date always belong to the next year without further analysis.

Because it arises before the meeting, which alone can amend accounts already issued.