CERTYNEX IFRS ACADEMY

In Stescade's restatement table, the new policy changes 2024 closing inventories, but the 2024 cost of sales presented as comparative is the published one. What inconsistency do you note?

The difference should have been charged to 2025 equity.

2024 closing inventories should have stayed at their published amount.

Cost of sales can never be restated, only the balance sheet being restated under retrospective application.

The income statement comparative is not restated, whereas the balance sheet comparative is.