Related party identification map: persons, entities, exclusions, substance and parent
Related party map of a group: parent, subsidiary, associate, director and spouse, dependent supplier
≈ 45 minWorkpapers
Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(1)
Foundation
L2Intermediate(3)
Intermediate Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
Sales to Brisval SA
Transactions, balances and allowances with an associate and a subsidiary: content of the note, totals by category and arm's length · Situation 1 of 3
≈ 60 minIntermediate Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
Services from Orlane Services SAS
Transactions, balances and allowances with an associate and a subsidiary: content of the note, totals by category and arm's length · Situation 2 of 3
≈ 60 minIntermediate Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
Allowance on the Brisval receivable
Transactions, balances and allowances with an associate and a subsidiary: content of the note, totals by category and arm's length · Situation 3 of 3
≈ 60 min
L3Advanced(5)
Advanced Key management personnel compensation note: total, categories, management entity and other balances
Key management personnel compensation by category, management entity services and a loan to a manager
≈ 40 minAdvanced Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
Key management personnel compensation by category, management entity services and a loan to a manager
≈ 60 minAdvanced Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
State-related entity: partial exemption, transaction with a State entity, loan to a manager and disclosure kept
≈ 60 minAdvanced State-related entity exemption check: scope, limits, disclosure kept and extent
Sales with the State and its entities
State-related entity: partial exemption, transaction with a State entity, loan to a manager and disclosure kept · Situation 1 of 2
≈ 40 minAdvanced State-related entity exemption check: scope, limits, disclosure kept and extent
Contract with Valdoria Rail SA
State-related entity: partial exemption, transaction with a State entity, loan to a manager and disclosure kept · Situation 2 of 2
≈ 40 min
L4Expert(15)
Expert Related party identification map: persons, entities, exclusions, substance and parent
Mr Lucien Bastide
Group file: close family, entities controlled by a manager, post-employment plan, management entity, arm's length, aggregation and public fund · Situation 1 of 3
≈ 45 minExpert Related party identification map: persons, entities, exclusions, substance and parent
Mrs Roux
Group file: close family, entities controlled by a manager, post-employment plan, management entity, arm's length, aggregation and public fund · Situation 2 of 3
≈ 45 minExpert Related party identification map: persons, entities, exclusions, substance and parent
Group related party map
Group file: close family, entities controlled by a manager, post-employment plan, management entity, arm's length, aggregation and public fund · Situation 3 of 3
≈ 45 minExpert Key management personnel compensation note: total, categories, management entity and other balances
Group file: close family, entities controlled by a manager, post-employment plan, management entity, arm's length, aggregation and public fund
≈ 40 minExpert Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
Bastide Transports SARL transport
Group file: close family, entities controlled by a manager, post-employment plan, management entity, arm's length, aggregation and public fund · Situation 1 of 2
≈ 60 minExpert Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
Annual office rent
Group file: close family, entities controlled by a manager, post-employment plan, management entity, arm's length, aggregation and public fund · Situation 2 of 2
≈ 60 minExpert State-related entity exemption check: scope, limits, disclosure kept and extent
Group file: close family, entities controlled by a manager, post-employment plan, management entity, arm's length, aggregation and public fund
≈ 40 minExpert Related party identification map: persons, entities, exclusions, substance and parent
Mrs Odile Cassard
Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24) · Situation 1 of 3
≈ 45 minExpert Related party identification map: persons, entities, exclusions, substance and parent
Mr Hugo Cassard
Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24) · Situation 2 of 3
≈ 45 minExpert Related party identification map: persons, entities, exclusions, substance and parent
Group related party map
Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24) · Situation 3 of 3
≈ 45 minExpert Key management personnel compensation note: total, categories, management entity and other balances
Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24)
≈ 40 minExpert Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
Cassard Logistique SARL transport
Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24) · Situation 1 of 2
≈ 60 minExpert Note on transactions and balances with related parties: content, allowances, categories, arm's length and aggregation
Allowance on the receivable
Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24) · Situation 2 of 2
≈ 60 minExpert State-related entity exemption check: scope, limits, disclosure kept and extent
Sales with the Republic of Zorvane
Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24) · Situation 1 of 2
≈ 40 minExpert State-related entity exemption check: scope, limits, disclosure kept and extent
Contract with Zorvane Énergie SA
Related party file of a group: mapping, key management compensation, transactions and balances, State (IAS 24) · Situation 2 of 2
≈ 40 min