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 · Advanced7
Complex situations: judgement, irrelevant or missing data.
- Qualifying two assets of the company Talvane.L3 · AdvancedMini-case≈ 3 minCh. 3
- Dating the start of capitalisation for a project of the company Orvelle.L3 · AdvancedMini-case≈ 3 minCh. 7
- Treating two stoppages of the same site of the company Pavane.L3 · AdvancedMini-case≈ 3 minCh. 8
- Determine Brevalis's borrowing costs for year N.L3 · AdvancedMini-case≈ 6 minCh. 4
- Apply to Montarel the transition and effective date provisions of IAS 23.L3 · AdvancedMini-case≈ 5 minCh. 11
- General borrowings: weighted expenditure, capitalisation rate and capL3 · AdvancedPractical case≈ 80 minCh. 6, 7, 10
- Construction site: start, extended interruption, temporary delays and end of inclusionL3 · AdvancedPractical case≈ 85 minCh. 7, 8, 9
L4 · Expert5
Syntheses and complete professional files.
- Linking loans to two projects of the company Norvane.L4 · ExpertMini-case≈ 3 minCh. 1
- Treating two blocks of an industrial complex of the company Ulvane.L4 · ExpertMini-case≈ 3 minCh. 9
- Comparing the two grant presentations of the company Sondane.L4 · ExpertMini-case≈ 3 minCh. 12
- Asset financed by a specific borrowing and an asset grant: cost, depreciation, profit or loss and financial statementsL4 · ExpertPractical case≈ 110 minCh. 5, 7, 9, 10, 12
- File of a capitalised project: capitalisation of borrowing costs, suspension, placing in service and interaction with an asset grantL4 · ExpertProfessional file≈ 320 minCh. 3, 5, 6, 7, 8, 9, 10, 12