CERTYNEX IFRS ACADEMY

The Paulouël group reviews five changes made during the year. Which ones are dealt with prospectively, as changes in estimates?

Replacing one price index with another, more representative one, in a net realisable value calculation.

Moving from the cost model to revaluation for a class of intangible assets.

Correcting a faulty spreadsheet formula that distorted 2024 depreciation.

A change that no analysis can classify with certainty as policy or estimate.

Increasing a provision after losing an uncertain lawsuit at first instance.