CERTYNEX IFRS ACADEMY

Évrane recognised the annual unwinding of the discount on its decommissioning provision, i.e. 31,000, within "operating provision expenses", together with the new provisions for the year. What is the error?

The unwinding is a borrowing cost, not an operating provision expense.

The amount should have been computed on the future nominal cost.

The unwinding should have been taken directly to equity, outside profit or loss.

The unwinding should not be recognised before decommissioning.