CERTYNEX IFRS ACADEMY

An issued IFRS will become effective in two years; Raitard does not yet apply it. What does it disclose in its notes?

That it does not yet apply this IFRS, and known or reasonably estimable information on its possible impact.

Nothing until the IFRS becomes effective.

An early restatement of its comparatives under the new IFRS, to inform readers of the future impact now.

Only the title of the IFRS, with no further detail.