CERTYNEX IFRS ACADEMY

Which standard, according to IAS 10, specifies the disclosures about material uncertainties related to going concern?

IAS 1, as the events giving rise to these disclosures may arise after the reporting period.

IAS 8, as changes in accounting estimates.

None: these disclosures belong to the auditor's report.

IAS 10 itself, in a detailed list specific to events after the reporting period.