CERTYNEX IFRS ACADEMY

Fleunenne, with total assets of 40 million, identifies several events after the reporting period. Which ones probably require disclosure given their effect on users' decisions?

The acquisition of a competitor for 14 million.

An IT outage repaired within two hours.

The issue of a 9 million guarantee on a partner's debt.

The retirement of an accountant.

The replacement of furniture at a regional office.