CERTYNEX IFRS ACADEMY

In February, Zéstix receives two items of information: new evidence on a tax dispute opened in September, and a lawsuit brought by a customer over a February delivery. Which one leads to updating an existing note?

Neither, the notes being finalised at the reporting date.

Both, since they are received before the accounts are authorised.

The evidence on the tax dispute, a condition existing at the reporting date.

The customer's lawsuit, which concerns a delivery made after the end of the year.