IAS 1Presentation of Financial Statements

Workpapers

Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.

How a mission works

Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.

1Objective
2Data
3Documents
4Analysis
5Calculation
6Entries
7Judgment
8Conclusion
9References

L1Foundation(2)

Foundation
General features of a set of financial statements: fair presentation, going concern, materiality and aggregation, comparatives and consistency
Draft note 1 — IFRS compliance
Complete set of financial statements, compliance, going concern and accrual basis · Situation 1 of 2
≈ 60 min
Foundation
General features of a set of financial statements: fair presentation, going concern, materiality and aggregation, comparatives and consistency
Going concern assessment
Complete set of financial statements, compliance, going concern and accrual basis · Situation 2 of 2
≈ 60 min

L2Intermediate(2)

Intermediate
General features of a set of financial statements: fair presentation, going concern, materiality and aggregation, comparatives and consistency
Four small similar expenses
Materiality, aggregation, offsetting, comparative information and frequency of reporting · Situation 1 of 2
≈ 60 min
Intermediate
General features of a set of financial statements: fair presentation, going concern, materiality and aggregation, comparatives and consistency
Depot restructuring costs
Materiality, aggregation, offsetting, comparative information and frequency of reporting · Situation 2 of 2
≈ 60 min

L3Advanced(9)

Advanced
Current or non-current classification of a borrowing, covenants, reclassification and total of current liabilities
Borrowing A
Current or non-current classification of borrowings with covenants, reclassification and disclosures · Situation 1 of 4
≈ 75 min
Advanced
Current or non-current classification of a borrowing, covenants, reclassification and total of current liabilities
Borrowing B
Current or non-current classification of borrowings with covenants, reclassification and disclosures · Situation 2 of 4
≈ 75 min
Advanced
Current or non-current classification of a borrowing, covenants, reclassification and total of current liabilities
Borrowing C
Current or non-current classification of borrowings with covenants, reclassification and disclosures · Situation 3 of 4
≈ 75 min
Advanced
Current or non-current classification of a borrowing, covenants, reclassification and total of current liabilities
Total current liabilities
Current or non-current classification of borrowings with covenants, reclassification and disclosures · Situation 4 of 4
≈ 75 min
Advanced
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
Total comprehensive income
Profit or loss and other comprehensive income, changes in equity and notes: policies, judgments and estimates · Situation 1 of 5
≈ 75 min
Advanced
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
Reconciliation of equity
Profit or loss and other comprehensive income, changes in equity and notes: policies, judgments and estimates · Situation 2 of 5
≈ 75 min
Advanced
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
Accounting policy information
Profit or loss and other comprehensive income, changes in equity and notes: policies, judgments and estimates · Situation 3 of 5
≈ 75 min
Advanced
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
Judgement on control (45% of the votes)
Profit or loss and other comprehensive income, changes in equity and notes: policies, judgments and estimates · Situation 4 of 5
≈ 75 min
Advanced
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
Recoverable amount of the North unit
Profit or loss and other comprehensive income, changes in equity and notes: policies, judgments and estimates · Situation 5 of 5
≈ 75 min

L4Expert(10)

Expert
General features of a set of financial statements: fair presentation, going concern, materiality and aggregation, comparatives and consistency
Management's departure proposal
From IAS 1 to IFRS 18: what remains, what is transferred and what changes · Situation 1 of 2
≈ 60 min
Expert
General features of a set of financial statements: fair presentation, going concern, materiality and aggregation, comparatives and consistency
Going concern requirement
From IAS 1 to IFRS 18: what remains, what is transferred and what changes · Situation 2 of 2
≈ 60 min
Expert
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
From IAS 1 to IFRS 18: what remains, what is transferred and what changes
≈ 75 min
Expert
General features of a set of financial statements: fair presentation, going concern, materiality and aggregation, comparatives and consistency
Going concern
File on the presentation of financial statements under IAS 1: fair presentation, classification of liabilities, comprehensive income, notes and transition view to IFRS 18 · Situation 1 of 2
≈ 60 min
Expert
General features of a set of financial statements: fair presentation, going concern, materiality and aggregation, comparatives and consistency
Statement of IFRS compliance
File on the presentation of financial statements under IAS 1: fair presentation, classification of liabilities, comprehensive income, notes and transition view to IFRS 18 · Situation 2 of 2
≈ 60 min
Expert
Current or non-current classification of a borrowing, covenants, reclassification and total of current liabilities
Altis borrowing
File on the presentation of financial statements under IAS 1: fair presentation, classification of liabilities, comprehensive income, notes and transition view to IFRS 18 · Situation 1 of 2
≈ 75 min
Expert
Current or non-current classification of a borrowing, covenants, reclassification and total of current liabilities
Total current liabilities
File on the presentation of financial statements under IAS 1: fair presentation, classification of liabilities, comprehensive income, notes and transition view to IFRS 18 · Situation 2 of 2
≈ 75 min
Expert
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
Total comprehensive income
File on the presentation of financial statements under IAS 1: fair presentation, classification of liabilities, comprehensive income, notes and transition view to IFRS 18 · Situation 1 of 3
≈ 75 min
Expert
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
Reconciliation of equity
File on the presentation of financial statements under IAS 1: fair presentation, classification of liabilities, comprehensive income, notes and transition view to IFRS 18 · Situation 2 of 3
≈ 75 min
Expert
Preparation of total comprehensive income, the reconciliation of equity and the plan of the notes: accounting policies, judgments and estimates
Plan of the notes
File on the presentation of financial statements under IAS 1: fair presentation, classification of liabilities, comprehensive income, notes and transition view to IFRS 18 · Situation 3 of 3
≈ 75 min