CERTYNEX IFRS ACADEMY

When applying a new policy to 2024, Nyrède could use a price index published in 2025 showing how a market actually moved. Is this allowed?

Yes, if the index is published before the 2025 accounts are authorised for issue.

Yes, provided it is disclosed in the notes.

No: using later information with hindsight is ruled out when estimating amounts of a prior period.

Yes: the most recent information is always the most reliable.