CERTYNEX IFRS ACADEMY

Orlane, a manufacturer of coffee machines, signs several agreements during the year. Which one is within the scope of IFRS 15?

The lease of a warehouse within the scope of IFRS 16, granted by Orlane to a third party.

A loan that Orlane grants to a partner company, within the scope of IFRS 9.

The sale of coffee machines to a chain of cafés that buys them for its operations.

Orlane taking out, with an insurer, an insurance policy for its warehouses.