CERTYNEX IFRS ACADEMY

Under its articles, Traulbard's meeting can amend the accounts after issue. Its note states the authorisation date and the board that gave it, with nothing more. What is the error?

There is no error: the date and the body are always enough.

The note should have detailed the composition of the board of directors.

The owners' power to amend the accounts after issue is not disclosed.

The date stated should have been that of the meeting, since the meeting can amend the accounts.