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 · Intermediate2
Several steps: select the data, calculate and record.
L3 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- Deal with Kestra's change of functional currency.L3 · AdvancedMini-case≈ 6 minCh. 8
- Translation of a UK subsidiary: closing rate, average rate, translation reserve and goodwillL3 · AdvancedPractical case≈ 80 minCh. 9, 10, 12
- Loan to a US subsidiary: net investment, intragroup balance, separate or consolidated treatment and taxL3 · AdvancedPractical case≈ 85 minCh. 7, 10, 12, 14
L4 · Expert5
Syntheses and complete professional files.
- Functional currency file of HarlaneL4 · ExpertMini-case≈ 4 minCh. 3
- Sale of 60% of a foreign subsidiary by the Altrane groupL4 · ExpertMini-case≈ 4 minCh. 13
- Exchangeability file of the subsidiary CormaneL4 · ExpertMini-case≈ 5 minCh. 16
- Disposal of a foreign operation: loss of control, partial disposal, non-controlling interests and differences accumulated before hyperinflationL4 · ExpertPractical case≈ 100 minCh. 10, 11, 13
- File of a group with foreign operations: functional currency, loan and net investment, non-exchangeable currency, translation, hyperinflation and disposals (IAS 21)L4 · ExpertProfessional file≈ 300 minCh. 3, 5, 7, 10, 11, 12, 13, 16