CERTYNEX IFRS ACADEMY

An IFRS issued during the year will significantly change the presentation of Lotine's income statement from 2027. The 2025 notes say nothing about it, 'since it is not yet applicable'. What is the error?

The entity must mention this issued IFRS not yet applied and its known or reasonably estimable possible impact.

None: only IFRSs applied are disclosed.

The entity should have restated its comparatives under the new IFRS.

The entity should have early-applied this IFRS, from the year it was issued.