CERTYNEX IFRS ACADEMY

In 2024, Vrévelle corrected a 2023 error and described it in its 2024 notes. For its 2026 financial statements, the controller repeats this note in full 'as required'. What do you think?

The note must be repeated only if the auditor requires it.

Repetition is required as long as the error appears in a prior year's accounts.

The note must be repeated, but supplemented by a new restatement of 2025.

These disclosures need not be repeated in the financial statements of subsequent periods.