Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

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

CalculationAdvancedPublished

Question · Retrospective restatement of an error

In its count at the end of 2024, Chaurgède counted a batch of 25,000 twice. Its published 2024 profit is 410,000 and its published inventories 600,000 (tax effect ignored). What amounts should be presented as comparatives?

Published 2024 profit
410,000
Published inventories at the end of 2024
600,000
Batch counted twice
25,000
Your answer

← Back to the concept