CERTYNEX IFRS ACADEMY

Zénith SA closes its books on 30 June and does not early adopt IFRS 18. What is the first period for which it must apply IFRS 18?

The period ending on 30 June 2027, which ends after 1 January 2027.

The period beginning on 1 July 2026 and ending on 30 June 2027.

The period beginning on 1 July 2027 and ending on 30 June 2028.

The period ending on 31 December 2027, the first closed after the effective date.