Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

JudgmentExpertPublished

Question · Disclosures on material non-adjusting events

Féstax's audit committee challenges the decision not to disclose three events after the reporting period that management considers 'minor': a dispute with a supplier, the closure of a branch and a 12% fall in a billing currency. Write an assessment note.

Your answer

Judgment question: compare your answer with the criteria and the model explanation.

← Back to the concept