CERTYNEX IFRS ACADEMY

In 2024 a fire destroyed Jivorn's paper archives, the only source of the 2022 production data needed for a restatement; no backup exists. What should be concluded for 2022?

Adjusting 2022 may be impracticable, since the data cannot be recreated.

Jivorn must give up any restatement, including for practicable periods.

Jivorn must estimate the 2022 data from its 2025 production.

The loss of the archives has no effect on the restatement.