CERTYNEX IFRS ACADEMY

Tevède's notes merely state that 'the accounts will be approved by the meeting on 15 June'. What is the error?

The meeting date should have been replaced by the reporting date.

There is no error: the meeting's approval serves as authorisation.

The date of authorisation for issue and its author are not stated.

The 15 June meeting should have been brought forward before the accounts were issued.