Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

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

CalculationAdvancedVariant — group VG.IAS8.000014Published

Question · Assessing impracticability

Dremède omitted any warranty provision at the end of 2024. Statistics available at the time indicated a claim rate of 2 % of 2024 sales, which amounted to 1,500,000 (case data). Actual 2025 claims reach 41,000. What amount should be used to restate 2024?

2024 sales
1,500,000
Claim rate known in 2024
2 %
Actual 2025 claims
41,000
Your answer

← Back to the concept