CERTYNEX IFRS ACADEMY

Brio SA presents its operating expenses in a mix: the lines "Cost of sales" and "Distribution costs" are classified by function, while the line "Depreciation and amortisation" is classified by nature (case facts). What additional information must Brio provide?

No further information, since the presence of one line by nature is enough to exempt the entity from any note by nature.

A note by function for the line presented by nature, so as to complete the mix with a symmetrical breakdown of the depreciation charge.

A breakdown by nature limited to employee costs, the other natures of expense being exempt in a mix.

A single note giving total depreciation and amortisation, employee benefits, impairment of non-financial assets and inventory write-downs.