CERTYNEX IFRS ACADEMY

After the reporting period, Dreuscade loses a customer accounting for 1% of its revenue and signs the disposal of a division representing 30% of its assets. Which event(s) should be disclosed?

The disposal of the division, whose omission could influence users' decisions.

Only the loss of the customer, because it directly affects future revenue.

Neither: these events do not change the accounts for the year just ended.

Both events, since every event after the reporting period must be disclosed.