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 · Intermediate1
Several steps: select the data, calculate and record.
L3 · Advanced2
Complex situations: judgement, irrelevant or missing data.
- Defined benefit plan over a year: service cost, net interest, reconciliations of the obligation and the assets, remeasurement as a balancing item and entriesL3 · AdvancedPractical case≈ 90 minCh. 4, 5
- Plan amendment and settlement during the year: prior remeasurement, past service cost, settlement loss and net interest for the rest of the periodL3 · AdvancedPractical case≈ 90 minCh. 5, 6
L4 · Expert3
Syntheses and complete professional files.
- Answer the three questions on Norvick's plan.L4 · ExpertMini-case≈ 5 minCh. 5
- Plan in surplus: asset ceiling, minimum funding, member contributions and disclosuresL4 · ExpertPractical case≈ 120 minCh. 4, 8
- Year-end employee benefits file: plan classification, short-term benefits, cost of a defined benefit plan, plan event and asset ceilingL4 · ExpertProfessional file≈ 300 minCh. 4, 5, 6