CERTYNEX IFRS ACADEMY

The cooperative Gergax, with a 30 September 2025 year-end, releases its financial statements to its members on 9 December 2025; they approve them at a meeting on 20 January 2026. A fire hits a silo on 5 January 2026. What should be concluded?

The authorisation date is 9 December; the fire is outside the window.

The authorisation date is 20 January; the fire is an event after the reporting period to be analysed.

The authorisation date is 30 September; no event after the reporting period needs analysis.

A cooperative has no authorisation date, as its members are also its customers.