CERTYNEX IFRS ACADEMY

In February, Vréndore acquires a group the same size as itself. Its notes on events after the reporting period say nothing about it, 'since the transaction does not change the accounts for the year'. What is the error?

There is no error: only adjusting events are mentioned.

Not providing for the acquisition price at 31 December.

Not consolidating the acquired group from 31 December.

Omitting a material non-adjusting event that requires disclosure.