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 cases1
Situations that involve several standards at once.
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.
- Assess reasonable assurance for Kerval.L3 · AdvancedMini-case≈ 3 minCh. 2
- Analyse two government loans received by Sorvane.L3 · AdvancedMini-case≈ 3 minCh. 3
- Choose and apply a basis of release for Fornel.L3 · AdvancedMini-case≈ 3 minCh. 4
- Compare two treatments of the same non-monetary grant received by Tarvel.L3 · AdvancedMini-case≈ 3 minCh. 5
- Compare the effect of the two methods for Delvane.L3 · AdvancedMini-case≈ 3 minCh. 6
- Advise Marvane on the presentation of its grant.L3 · AdvancedMini-case≈ 3 minCh. 7
- Income grant and asset received free of charge: matching to costs and fair valueL3 · AdvancedPractical case≈ 70 minCh. 2, 4, 5, 7
- Grant that became repayable: deferred income, deduction and catch-up depreciationL3 · AdvancedPractical case≈ 75 minCh. 8
L4 · Expert8
Syntheses and complete professional files.
- Analyse Orvane's land grant.L4 · ExpertMini-case≈ 3 minCh. 6
- Treat the repayment of Delvane's grant and its consequences.L4 · ExpertMini-case≈ 4 minCh. 8
- Decide the treatment of two forms of help received by Vistrel.L4 · ExpertMini-case≈ 3 minCh. 9
- Prepare Ostrel's grants note.L4 · ExpertMini-case≈ 4 minCh. 10
- Determine the first year of application of a fictitious amendment.L4 · ExpertMini-case≈ 3 minCh. 11
- Tie each question in a file to the standard concerned.L4 · ExpertMini-case≈ 3 minCh. 12
- Below-market government loan financing a qualifying asset: benefit, IFRS 9 boundary and IAS 23 linkL4 · ExpertPractical case≈ 100 minCh. 3, 4, 10, 12
- Government grants file: recognition, presentation, repayment and below-market government loanL4 · ExpertProfessional file≈ 300 minCh. 1, 2, 3, 6, 8, 10, 12