CERTYNEX IFRS ACADEMY

The value of an unlisted investment held by Plyrian falls in February. Which factors suggest that part of this fall reveals a condition that already existed at the reporting date?

A fraud at the investee, committed during the year and revealed in February.

A general stock market crash in February.

An interest rate rise decided in February.

Sector regulation adopted in February.

The investee's accounts show significant losses incurred before the reporting date.