Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

CalculationIntermediatePublished

Question · Retrospective restatement of an error

Tornelle's published trade receivables at 31 December 2024 amount to 950,000, including 65,000 of fictitious receivables created by an employee. What receivables amount should be presented as the comparative in the 2025 financial statements?

Published receivables
950,000
Fictitious receivables
65,000
Your answer

← Back to the concept