CERTYNEX IFRS ACADEMY

Which statements about the treatment, in an interim report, of a cost incurred unevenly during the year are correct? More than one answer is possible.

An uneven cost is provided for in quarters from the first quarter, whether or not the entity has an obligation at each interim closing date.

Such a cost is anticipated or deferred at the interim date only if it would also be appropriate to anticipate or defer it at the annual closing.

A cost incurred in the first quarter for an activity of the third quarter is carried as an asset to match it with that activity, even if it does not meet the definition of an asset.

A cost that does not meet the definition of an asset at the interim date is not deferred to a later period.

An uneven cost is spread evenly over the quarters of the year to obtain a regular interim result.