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.
Multi-IFRS cases7
Situations that involve several standards at once.
- Kervanor Composites: the Nacelles line press, from commissioning to the reversal of an impairment lossL1 → L4Progressive path≈ 75 minCh. 5, 6, 8, 9, 11Cross-IFRSStandards to identify
- Ostrevia Logistics: a leased warehouse, owned equipment, an impaired CGUL1 → L4Progressive path≈ 80 minCh. 4, 5, 6, 8, 9Cross-IFRSStandards to identify
- Ondravex Civil Engineering: the Lunéard basin, a contract recognised over time amid inventories, plant and leases (N → N+2)L1 → L4Progressive path≈ 90 minCh. 2, 5, 8, 10Cross-IFRSStandards to identify
- Velquier Agroéquipements: three year ends, six standards, one file (N → N+2)L1 → L4Progressive path≈ 120 minCh. 5, 8, 9, 11Cross-IFRSStandards to identify
- Professional file — Halvorne Thermique: year-end review of non-current assetsL1 → L4Progressive path≈ 140 minCh. 1, 2, 5, 8, 11Cross-IFRSStandards to identify
- Professional file — Norvalec Froid: review of the sales and inventory cycle before consolidationL1 → L4Progressive path≈ 130 minCh. 2, 10Cross-IFRSStandards to identify
- Corbelis Biométhane: the Lauzerac unit, from the dismantling cost to the impairment loss (N → N+2)L1 → L4Progressive path≈ 95 minCh. 5, 8, 9Cross-IFRSStandards to identify
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate2
Several steps: select the data, calculate and record.
L3 · Advanced17
Complex situations: judgement, irrelevant or missing data.
- Analyse the effect of classifying a production line as held for sale.L3 · AdvancedMini-case≈ 4 minCh. 1
- Follow a fleet of forklift trucks from purchase to carrying amount.L3 · AdvancedMini-case≈ 5 minCh. 2
- Prepare the "recognition criteria" section of the working paper.L3 · AdvancedMini-case≈ 5 minCh. 3
- Analyse the file and answer the questions.L3 · AdvancedMini-case≈ 4 minCh. 5
- Analyse the file and answer.L3 · AdvancedMini-case≈ 4 minCh. 5
- Analyse the file and answer.L3 · AdvancedMini-case≈ 4 minCh. 6
- Review the valuation file prepared for the 31 December N closing.L3 · AdvancedMini-case≈ 7 minCh. 7
- Deal with the depreciation of Panifour's industrial bakery line for year N.L3 · AdvancedMini-case≈ 7 minCh. 8
- Analyse the fleet policy and calculate the charge.L3 · AdvancedMini-case≈ 3 minCh. 8
- Analyse the two weaving lines at the year-end of 31 December N.L3 · AdvancedMini-case≈ 4 minCh. 10
- Record the end of rental and then the sale of the mini excavator.L3 · AdvancedMini-case≈ 3 minCh. 10
- Prepare the items of the note covering restrictions, pledges, construction and commitments.L3 · AdvancedMini-case≈ 4 minCh. 11
- Prepare the disclosure on the change in useful life.L3 · AdvancedMini-case≈ 4 minCh. 8
- Evaluate the commercial substance of each of the two exchanges.L3 · AdvancedMini-case≈ 4 minCh. 5
- Apply to Cimora the transition provision of the amendment on proceeds before intended use.L3 · AdvancedMini-case≈ 5 minCh. 12
- Printing press: revision of estimatesL3 · AdvancedPractical case≈ 45 minCh. 8, 11
- Hotels: the revaluation model over three yearsL3 · AdvancedPractical case≈ 60 minCh. 6, 7, 11
L4 · Expert12
Syntheses and complete professional files.
- Analyse the file for the robotic paint cell, then answer the four questions.L4 · ExpertMini-case≈ 10 minCh. 5
- Analyse the treatment of an apple orchard up to the point it starts producing.L4 · ExpertMini-case≈ 5 minCh. 1
- Assess a restaurant chain's unit-of-account policy.L4 · ExpertMini-case≈ 5 minCh. 3
- Analyse the expenditure incurred on a data centre and quantify its effect.L4 · ExpertMini-case≈ 6 minCh. 4
- Analyse TransVal's plan to move to the revaluation model.L4 · ExpertMini-case≈ 8 minCh. 7
- Analyse Maison Durand's revaluations at 31 December N.L4 · ExpertMini-case≈ 9 minCh. 7
- Analyse the breakdown of NetCore's data centre.L4 · ExpertMini-case≈ 9 minCh. 8
- Analyse the change of method and its effects.L4 · ExpertMini-case≈ 3 minCh. 8
- Deal with the casualty at the solar farm.L4 · ExpertMini-case≈ 4 minCh. 9
- Determine the consideration and the result on disposal at the date control transfers.L4 · ExpertMini-case≈ 5 minCh. 10
- Flood, compensation and disposal of a production lineL4 · ExpertPractical case≈ 75 minCh. 8, 9, 10
- Professional file: construction and commissioning of a production siteL4 · ExpertProfessional file≈ 240 minCh. 5, 6, 8, 9, 11