Can you solve an IFRS situation? Multi-IFRS cases, progressive paths and cases sorted from foundation to expert level.
273 cases
One company, several standards to combine: identifying the standards at stake is part of the exercise.
Kervanor Composites SA, a fictitious manufacturer of composite panels for aircraft nacelles and railway interiors (310 employees, single plant), IFRS financial statements, year end 31 December, amounts in euros.
Seravane Software SAS, a fictitious software publisher for water utilities (85 employees), IFRS financial statements, year end 31 December, amounts in euros.
Ostrevia Logistics SAS, a fictitious logistics provider for e-commerce (140 employees), single site in Morlanne, IFRS financial statements, year end 31 December, amounts in euros.
Pellucia Cookware SAS, a fictitious manufacturer and distributor of enamelled cast-iron casseroles (120 employees), single foundry in Bralenne, IFRS financial statements, year end 31 December, amounts in euros.
Ondravex Civil Engineering SA, a fictitious public works company specialising in hydraulic structures (420 employees, a fleet of owned and leased plant), IFRS financial statements, year end 31 December, amounts in euros excluding VAT unless stated otherwise.
Velquier Agroéquipements SA, a fictitious medium-sized company (480 employees) that designs, manufactures and sells solar irrigation pumps and provides their remote monitoring, IFRS financial statements, year end 31 December, amounts in euros excluding VAT unless stated otherwise.
Halvorne Thermique SA, a fictitious industrial group that designs and manufactures industrial burners and heat-treatment furnaces (620 employees, two plants), IFRS consolidated financial statements, year end 31 December, amounts in euros.
Norvalec Froid SAS, a fictitious subsidiary of the Merandel group, distributor-integrator of professional refrigeration equipment (display cabinets, refrigerated cabinets and cold rooms for bakeries, restaurants and food shops; 160 employees, single warehouse in Bernaval), IFRS financial statements, year end 31 December, amounts in euros excluding VAT.
Arvélia Robotique SAS, a fictitious manufacturer of robotic pool cleaners (210 employees), single assembly site in Vauclaire, direct sales to households, IFRS financial statements, year end 31 December, amounts in euros excluding taxes.
Corbelis Biométhane SAS, a fictitious company that produces biomethane from farm effluents and injects it into the gas grid (45 employees, single site at Lauzerac), IFRS financial statements, year end 31 December, amounts in euros excluding VAT.
Ondaviel Aquaculture SAS, a fictitious company that farms trout in a recirculating system at Plouvenec (60 employees), IFRS financial statements, year end 31 December, amounts in euros.
Vastrelle Instruments SAS, a fictitious company that designs optical sensors for vineyard machinery (60 employees, single production site at Quillemont), IFRS financial statements, year end 31 December, amounts in euros.
Ferlianne Robinetterie SA, a fictitious company that manufactures industrial valves and taps (210 employees, an assembly site and a finished goods warehouse), IFRS financial statements, year end 31 December, amounts in euros.
Calvorine Emballages SA, a fictitious company that produces food packaging films and trays (140 employees, one extrusion plant), IFRS financial statements presenting one comparative year, year end 31 December, amounts in euros; its shares are not traded on a market.
Brenvaux Frais Group, a fictitious group distributing fresh and frozen food to restaurants and local shops (380 employees, three logistics platforms), IFRS consolidated financial statements presenting one comparative year, year end 31 December, amounts in euros; the group leases most of its warehouses and trucks.
Ostrelan Diagnostics SA, a fictitious company that designs and manufactures laboratory analysers (260 employees, two sites), IFRS financial statements presenting one comparative year, year end 31 December, amounts in euros; its shares are not traded on a market.
Norvalia Énergie SA, a fictitious company that produces biomass pellets (140 employees), IFRS financial statements, year end 31 December, amounts in euros.
Corvelle Group SA, a fictitious industrial services company (320 employees), IFRS consolidated financial statements, year end 31 December, amounts in euros.
One company followed from foundation to expert level, standard by standard.
Recyclis Atlantique SA, a fictitious industrial company recycling plastic bottles (85 employees), year end 31 December.
Orvane Medical SA, a fictitious medical technology company (120 employees), year end 31 December.
Talvera Media SA, a fictitious digital publishing and online video company (260 employees), year end 31 December.
Kestrane Mobility SA group, a fictitious electric bicycle manufacturer (480 employees), IFRS consolidated financial statements, year end 31 December.
Halvoran Logistics SAS, a fictitious e-commerce logistics company (210 employees), IFRS financial statements, year end 31 December, amounts in euros.
Tervalis Paints SAS, a fictitious manufacturer of building paints (165 employees, single plant in Montbrézy), IFRS financial statements, year end 31 December, amounts in euros.
Corlinde Systems SA, a fictitious company that designs, manufactures and installs automated sorting lines for recycling centres (340 employees), IFRS financial statements, year end 31 December, amounts in euros excluding VAT unless stated otherwise.
Colvanis SA, a fictitious company that manufactures industrial adhesives and sealants (420 employees, plants at Vernolles and Ardevin), IFRS financial statements, year end 31 December, amounts in euros.
Peltrane SA, a fictitious company that designs and manufactures analysis equipment for laboratories (310 employees, one plant, one leased warehouse), IFRS financial statements, year end 31 December, amounts in euros. A single taxable entity, under a single tax authority.
Dravenne SA, a fictitious manufacturer of refrigeration equipment (520 employees), with a branch in Canada, IFRS financial statements, year end 31 December, amounts in euros. It applies IFRS 18 for the first time to the period beginning on 1 January 2027 (case data).
Valdera SA, a fictitious industrial group, consolidated IFRS financial statements, year-end 31 December.
Calvera Group SA, a fictitious French company, IFRS financial statements, year end 31 December, amounts in euros. It enters into transactions in Australian dollars and Swiss francs, owns an Australian subsidiary and sells it in N+1 (case data).
Lustrane SA, a fictitious company that assembles and distributes electric bikes (12 leased stores, one assembly workshop), 180 employees, IFRS financial statements, year end 31 December, amounts in euros. In N+1, it acquires Alpenrad AG, a Swiss frame maker.
Brenvik SA, a fictitious manufacturer of industrial pumps (240 employees), IFRS financial statements, year end 31 December, amounts in euros. Brenvik has no main business activity of investing or providing financing to customers (case data). It applies IFRS 18 for the first time to the period beginning on 1 January 2027, with no early application.
Soldarin SA, a fictitious manufacturer of industrial sensors (210 employees), IFRS financial statements, year end 31 December, amounts in euros. Soldarin has no main business activity of investing or financing customers (case datum). It applies IFRS 18 for the first time for the period beginning 1 January 2027, without early application. In 2028, it acquires Tornelle SAS.
Marenval SA, a fictitious food distributor; Delmar SA, a fictitious supplier; Lacour Banque, a fictitious lender; consolidated IFRS statements, 31 December year-end, amounts in euros. Facts and amounts are case data; conclusions come from the standard or from judgement and are flagged as such; no rounding is needed (whole amounts, case convention); the counterparts of entries are case conventions; covenant ratios and thresholds are contract data, not rules of the standard.
Valdor SA
Halverne SA, a fictitious company that designs and manufactures street furniture (benches, bus shelters, planters), 420 employees, two plants, IFRS financial statements, year end 31 December, amounts in euros, one comparative year presented.
Quorvel SA, a fictitious company that designs management software for hospitals (180 employees), IFRS financial statements, year end 31 December, amounts in euros. It applies IFRS 18 for the first time to the period beginning on 1 January 2027, with no early application (case data).
Kalvero SA, a fictitious distributor of medical equipment (hospitals, clinics, practices), 260 employees, three warehouses, one services subsidiary, IFRS financial statements, year end 31 December, amounts in euros; governance with a management board and a supervisory board made up solely of non-executives.
Bellanor SA, a fictitious distributor of medical equipment (310 employees), IFRS financial statements, year end 31 December, amounts in euros. Period beginning 1 January 2027; 2027 accounts authorised on 12 March 2028 (case data).
Aldoran SA
Corvane Industries SA, a fictitious engineering company, IFRS financial statements, year end 31 December, amounts in euros. It receives an equipment grant from the State, a training aid, an agency advance and a below-market government loan (case data).
Solvane Industries SA, a fictitious packaging company, IFRS financial statements, year end 31 December, amounts in euros. It builds a packaging plant financed by a dedicated loan, then an automated warehouse financed by its general borrowings, and receives a grant linked to the plant.
Aldane Immobilier SA, a fictitious property portfolio company, IFRS financial statements, year end 31 December, amounts in euros. It holds an office tower, a mixed building, its head office and flats intended for sale, and applies the fair value model to its investment property (case data).
Cavendre Industries SA, a fictitious French company, IFRS financial statements, year end 31 December N, amounts in euros. It is a subsidiary of Cavendre Holding SA, itself controlled by the State of Arvenne (a fictitious entity). The facts and amounts are case data; conclusions come from the standard or from judgement and are flagged as such.
Altavia Holding SA, a fictitious listed company, consolidated IFRS financial statements, year end 31 December, amounts in euros. The facts and amounts are case data; conclusions come from the standard or from judgement and are flagged as such; amounts per share are rounded to two decimals (case convention) and weighting is in months.
Brevalis SA, swimming pool equipment manufacturer, listed, calendar year
Sélvane Industrie SA, a fictitious company that manufactures industrial pumps, IFRS financial statements, year end 31 December, amounts in euros. It holds metal stocks, a plot of land, quoted shares, an unlisted holding, a warehouse and financial instruments.
Garvane Industries SA, a fictitious industrial company, IFRS financial statements, year end 31 December, amounts in euros. It decides to sell a plant, scrap a line and dispose of a division (case data).
Vandrel SA, a fictitious industrial group, IFRS financial statements, year-end 31 December.
Nordane SA
Marcelis SA, a fictitious trading and distribution group with a finance subsidiary, IFRS consolidated financial statements, year-end 31 December 2026.
Brevane SA, a fictitious industrial group, consolidated IFRS financial statements, year-end 31 December.
Orvalis SA, a fictitious industrial group, IFRS consolidated financial statements, year-end 31 December.
Vordane SA, a fictitious company, investor; Halvex SA, Ormin SA and Brezan SA, fictitious companies, other parties; Pelagia Énergie SAS and Aurélia Terminal SA, fictitious entities; IFRS consolidated statements, year end 31 December, amounts in euros. The facts and amounts are case data; conclusions come from the standard or from judgement and are flagged as such; no rounding is needed (whole amounts, case convention); the counterparts of the entries are case conventions; the vote splits are practice examples, not thresholds of the standard.
Aldéris SA, a fictitious industrial and financial group, IFRS consolidated financial statements, year-end 31 December.
Valmora Holding SA, a fictitious company, investor; Tessaro SA, a fictitious company, investee; IFRS consolidated statements, year end 31 December, amounts in euros. The facts and amounts are case data; conclusions come from the standard or from judgement and are flagged as such; no rounding is needed (whole amounts, case convention); the counterparts of the entries are case conventions; Tessaro's profit is spread evenly over the year (pedagogical hypothesis).
Orvane Assurances SA, a fictitious insurer, and its subsidiaries; Delmar Re, a fictitious reinsurer; IFRS consolidated statements, year end 31 December, amounts in euros.
Practical cases and professional files of every standard, from level L1 to level L4.