CERTYNEX IFRS ACADEMY

Tauscard corrects an error dating back to 2022 in its 2025 financial statements (2024 comparative). What amount must it disclose, in addition to the 2024 corrections by line item?

The amount of the correction at 31 December 2025.

The cumulative correction since the company was set up, broken down year by year up to 2022.

The amount of the correction at the beginning of the earliest period presented.

No other amount is required.