Practical cases
Can you solve an IFRS situation? Realistic files: documents, analysis, calculations, entries and conclusion.
Progressive path L1 → L41
One company from foundation to expert level; at the advanced levels, the standard is no longer announced.
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate3
Several steps: select the data, calculate and record.
L3 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- Classify Marlex SA's loan at 31 December N and record any reclassification.L3 · AdvancedMini-case≈ 5 minCh. 4
- Current or non-current classification of borrowings with covenants, reclassification and disclosuresL3 · AdvancedPractical case≈ 90 minCh. 3, 4
- Profit or loss and other comprehensive income, changes in equity and notes: policies, judgments and estimatesL3 · AdvancedPractical case≈ 90 minCh. 5, 6
L4 · Expert4
Syntheses and complete professional files.
- Assess Tarvane SA's request to depart.L4 · ExpertMini-case≈ 4 minCh. 1
- Classify Corvel SA's loan and record the reclassification.L4 · ExpertMini-case≈ 5 minCh. 4
- From IAS 1 to IFRS 18: what remains, what is transferred and what changesL4 · ExpertPractical case≈ 120 minCh. 1, 5, 6, 7, 8
- File on the presentation of financial statements under IAS 1: fair presentation, classification of liabilities, comprehensive income, notes and transition view to IFRS 18L4 · ExpertProfessional file≈ 300 minCh. 1, 2, 3, 4, 5, 6, 7