Quai SA prepared its 2026 comparative under IAS 1 by showing in operating expenses 175,000 of interest on bonds issued solely to raise finance. For its first IFRS 18 year (2027), it restates the 2026 comparative and classifies that expense in the financing category (case facts: entity with no specified main business activity). Record the presentation entry for the restatement of the comparative.
- Bond interest restated
- 175,000