CERTYNEX IFRS ACADEMY

Notelle is considering several practices whose effect, taken individually, is immaterial (case data). Which ones comply with IAS 8?

Expensing low-value expenditure to lighten the year-end close.

Leaving an immaterial departure uncorrected to show steadily rising profit.

Delaying an immaterial charge to comply with a gearing ratio.

Correcting an immaterial current year error before the accounts are finalised.

Deferring an immaterial expense to just exceed the profit threshold of a bonus plan.