CERTYNEX IFRS ACADEMY

A machine bought in December 2025 has its final price set in January 2026, after its performance has been measured. How should this information be treated in the 2025 accounts?

Recognise the difference in 2026 profit, the period in which the final price was set.

Adjust the cost of the machine.

Do nothing, the asset having already been recognised at the reporting date on the provisional price.

Disclose it in a note only, since the price was set after the end of the year.