CERTYNEX IFRS ACADEMY

Pelline includes its ordinary trade payables in its financing liabilities reconciliation, “to give a complete view of debt”. What is the error?

They must be included, but without exchange changes.

There is no error, any debt may be included as long as it is presented in the statement of financial position.

They must be included as assets.

Ordinary trade payables are not liabilities whose flows are financing.