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.
- Determine where the transactions between Orsalis and its subsidiary are disclosed under IAS 24.L2 · IntermediateMini-case≈ 5 minCh. 1
- Transactions, balances and allowances with an associate and a subsidiary: content of the note, totals by category and arm's lengthL2 · IntermediatePractical case≈ 60 minCh. 2, 5, 7
L3 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- Link IAS 24 with the other standards for Arvelis Capital's related party note.L3 · AdvancedMini-case≈ 5 minCh. 9
- Key management personnel compensation by category, management entity services and a loan to a managerL3 · AdvancedPractical case≈ 70 minCh. 2, 3, 6
- State-related entity: partial exemption, transaction with a State entity, loan to a manager and disclosure keptL3 · AdvancedPractical case≈ 75 minCh. 4, 6, 8
L4 · Expert7
Syntheses and complete professional files.
- Map of Pallar SA's related entitiesL4 · ExpertMini-case≈ 4 minCh. 3, 4
- Zéphyr SA's counterpartiesL4 · ExpertMini-case≈ 4 minCh. 3, 6
- Vireo SA key management fileL4 · ExpertMini-case≈ 5 minCh. 3, 6
- Quirane SA draft noteL4 · ExpertMini-case≈ 4 minCh. 7
- Jorvane SA exemption fileL4 · ExpertMini-case≈ 5 minCh. 8
- Group file: close family, entities controlled by a manager, post-employment plan, management entity, arm's length, aggregation and public fundL4 · ExpertPractical case≈ 100 minCh. 2, 3, 7, 8
- Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24)L4 · ExpertProfessional file≈ 300 minCh. 2, 3, 6, 7, 8