CERTYNEX IFRS ACADEMY

Pomenne's note on its voluntary change in policy discloses the nature of the change, its reasons and the total effect on 2024 profit. What gap do you note?

The note should not mention the reasons for the change, which belong in the management report.

The note should mention the title of a newly issued IFRS.

The amount of the adjustment for each line item affected is missing.

None: the total effect on profit is enough.