CERTYNEX IFRS ACADEMY

Among the disclosures on the period's business combinations, which one corresponds to the pro forma information provided for?

The revenue and profit of the combined entity prepared as if all the period's business combinations had taken place at the beginning of the period.

The revenue and profit of the combined entity prepared as if the period's business combinations had taken place at the end of the period.

The revenue of the combined entity prepared as if the business combinations had taken place at the beginning of the period, without profit.

The revenue and profit of the combined entity prepared at the acquisition date of each business combination, without restatement.