Review of events after the reporting period
Event 1 — Merlace liquidation
Eight events between the reporting date and the approval of the statements: reasoned classification · Situation 1 of 3
≈ 35 minIAS 10 Events after the Reporting Period — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
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(3)
Foundation Foundation Review of events after the reporting period
Event 2 — warehouse fire
Eight events between the reporting date and the approval of the statements: reasoned classification · Situation 2 of 3
≈ 35 minFoundation Review of events after the reporting period
Event 4 — dividend proposal
Eight events between the reporting date and the approval of the statements: reasoned classification · Situation 3 of 3
≈ 35 min
L2Intermediate(5)
Intermediate Schedule of adjustments for events after the reporting period
Lawsuit settled and customer bankruptcy after the reporting date: adjustments and tax effect
≈ 40 minIntermediate Schedule of adjustments for events after the reporting period
Batch A
Inventory sold at a loss and investments down after the reporting date: adjust or disclose? · Situation 1 of 2
≈ 40 minIntermediate Schedule of adjustments for events after the reporting period
Batch B
Inventory sold at a loss and investments down after the reporting date: adjust or disclose? · Situation 2 of 2
≈ 40 minIntermediate Review of events after the reporting period
Inventory sold at a loss and investments down after the reporting date: adjust or disclose?
≈ 35 minIntermediate IAS 10 disclosure checklist
Dividends declared after the reporting period, supervisory board and authorisation date
≈ 30 min
L3Advanced(2)
Advanced Going concern: assessment up to the authorisation date
Plant fire and plan to discontinue a business after the reporting date: going concern and disclosures
≈ 40 minAdvanced IAS 10 disclosure checklist
Plant fire and plan to discontinue a business after the reporting date: going concern and disclosures
≈ 30 min
L4Expert(10)
Expert Schedule of adjustments for events after the reporting period
Fraud discovered before approval and announced tax rate change: the IAS 10 / IAS 8 / IAS 12 boundary
≈ 40 minExpert Review of events after the reporting period
Fraud on fictitious advances
Fraud discovered before approval and announced tax rate change: the IAS 10 / IAS 8 / IAS 12 boundary · Situation 1 of 3
≈ 35 minExpert Review of events after the reporting period
Announced tax rate change
Fraud discovered before approval and announced tax rate change: the IAS 10 / IAS 8 / IAS 12 boundary · Situation 2 of 3
≈ 35 minExpert Review of events after the reporting period
Default of the customer Vellaz
Fraud discovered before approval and announced tax rate change: the IAS 10 / IAS 8 / IAS 12 boundary · Situation 3 of 3
≈ 35 minExpert Review of events after the reporting period
Fall in the Quelvrane shares
Review file of the events after the reporting period of an industrial group · Situation 1 of 3
≈ 35 minExpert Review of events after the reporting period
Interim dividend
Review file of the events after the reporting period of an industrial group · Situation 2 of 3
≈ 35 minExpert Review of events after the reporting period
April strike
Review file of the events after the reporting period of an industrial group · Situation 3 of 3
≈ 35 minExpert Schedule of adjustments for events after the reporting period
Review file of the events after the reporting period of an industrial group
≈ 40 minExpert Going concern: assessment up to the authorisation date
Review file of the events after the reporting period of an industrial group
≈ 40 minExpert IAS 10 disclosure checklist
Review file of the events after the reporting period of an industrial group
≈ 30 min