CERTYNEX IFRS ACADEMY

Naidenne sold a building in December 2025 with additional consideration depending on a technical audit. The audit, completed in February 2026 before authorisation, sets the final price. What should be done in the 2025 accounts?

Ignore the audit, performed after the reporting date, as it has no effect on the condition existing at that date.

Adjust the disposal proceeds to the final price.

Disclose the final price in a note without changing the disposal proceeds recognised in 2025.

Recognise the additional consideration in 2026, the period of the audit.