What are the transactions of the Groups within the scope of these two standards (i.e. not all transactions of the groups are concerned).

Part one : Comparison

Students are expected to compare these FS with the standards requirements in terms of disclosure only and then make a comparison of these 4 sets of accounts.

IFRS to be considered: IAS 1, IAS 8, IAS 16, IAS 36, IAS 38, IAS 40, IFRS1, IFR 9, IFRS 12.

NB: If several financial statements of one given Group are part of the review, students shall consider these as a whole.
Indeed, a Group has either applied for the first time IFRS 15 and IFRS 16 as the same time or applied IFRS 15 in 2018 and IFRS 16 in 2019.

Part two : Focus

Students are expected to perform a deep review of these FS on 2 matters: IFRS 15 and IFRS 16.

Students have to:

detail what are the transactions of the Groups within the scope of these two standards (i.e. not all transactions of the groups are concerned),

explain the accounting changes,

detail the financial impacts through the analysis of the note about restatement(s).

NB: this implies to do some research on the activities of the Groups to understand their operations/transactions.

Part 3 : Opinion

PS : I have already started part One i want you to fill rest and answer part 2

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