CERTYNEX IFRS ACADEMY

During the period, a change in facts and circumstances leads Pluton SA to conclude that it no longer controls Mars SA, whereas it controlled it at the start of the period (case facts). What does IFRS 12 ask it to include among the significant judgements explained?

Nothing in particular, the initial judgement on control being the one to explain and the changes of the period falling under IFRS 10.

The amount of the profit or loss for the period resulting from the loss of control, without explaining the judgement that changed the conclusion.

The judgement exercised at the time of that change in facts, which changed its conclusion on control during the period.

The explanation of the change at the end of the following period, once the new conclusion is confirmed by a later assessment.