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.
- Pellucia Cookware: casseroles produced, sold, returned and consignedL1 → L4Progressive path≈ 75 minCh. 2, 3, 4, 6, 7, 8Cross-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, 4, 6, 7Cross-IFRSStandards to identify
- Velquier Agroéquipements: three year ends, six standards, one file (N → N+2)L1 → L4Progressive path≈ 120 minCh. 4, 6, 7, 8Cross-IFRSStandards to identify
- Professional file — Norvalec Froid: review of the sales and inventory cycle before consolidationL1 → L4Progressive path≈ 130 minCh. 2, 3, 4, 6, 7, 8Cross-IFRSStandards to identify
- Ferlianne Robinetterie: from the reporting date to authorisation for issue, then going concern in question (N → N+2)L1 → L4Progressive path≈ 110 minCh. 6, 7, 8Cross-IFRSStandards to identify
- Calvorine Emballages: estimate, error or policy? Three corrections and their deferred tax (N → N+2)L1 → L4Progressive path≈ 110 minCh. 5Cross-IFRSStandards to identify
- Brenvaux Frais: lease payments, income taxes paid and provisions in the statement of cash flows (N → N+2)L1 → L4Progressive path≈ 120 minCh. 3, 7Cross-IFRSStandards to identify
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate1
Several steps: select the data, calculate and record.
L3 · Advanced8
Complex situations: judgement, irrelevant or missing data.
- Deal with the depreciation of Panifour's industrial bakery line for year N.L3 · AdvancedMini-case≈ 7 min
- Analyse the treatment of the mining company's copper concentrate.L3 · AdvancedMini-case≈ 4 minCh. 1
- Analyse the situation of the solar panel distributor.L3 · AdvancedMini-case≈ 4 minCh. 2, 3
- Determine the cost of Fromagerie Valcombe's batch of wheels and the amount to be recognised as an expense.L3 · AdvancedMini-case≈ 8 minCh. 4
- Analyse Bricoval's inventory measurement method at the reporting date.L3 · AdvancedMini-case≈ 7 minCh. 4
- Analyse how Altivo's ski helmets develop between the end of N and the end of N+1.L3 · AdvancedMini-case≈ 6 minCh. 6, 7
- Joint production and retail: by-product and retail methodL3 · AdvancedPractical case≈ 75 minCh. 4
- Closing: net realisable value, firm contract, materials and reversalL3 · AdvancedPractical case≈ 75 minCh. 3, 6
L4 · Expert7
Syntheses and complete professional files.
- Determine Capsulor's normal capacity and its consequences for the cost of inventories in year N.L4 · ExpertMini-case≈ 8 minCh. 4
- Analyse the group's policies and answer the questions.L4 · ExpertMini-case≈ 5 minCh. 5
- Analyse the events after the reporting period and answer the questions.L4 · ExpertMini-case≈ 5 minCh. 6
- Analyse the inventory of cocoa beans and answer the questions.L4 · ExpertMini-case≈ 5 minCh. 6
- Prepare the elements of the 'Inventories' note of Verrerie Altamonte for year N.L4 · ExpertMini-case≈ 8 minCh. 7, 8
- Group inventory review: scope, cost formulas, transfer to property, plant and equipment and disclosuresL4 · ExpertPractical case≈ 90 minCh. 1, 5, 7, 8
- Professional file: inventory closing of a manufacturer-distributor of apple productsL4 · ExpertProfessional file≈ 240 minCh. 1, 4, 5, 6, 7, 8