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 · Intermediate3
Several steps: select the data, calculate and record.
- Acquisition of an investment in Tessol SA: calculation and presentation.L2 · IntermediateMini-case≈ 3 minCh. 3
- Quora SA's losses and the investor Vestal SA: cap then liability.L2 · IntermediateMini-case≈ 3 minCh. 5
- Equity method with goodwill, fair value adjustment, uniform policies, potential voting rights and capped lossesL2 · IntermediatePractical case≈ 90 minCh. 1, 2, 3, 5
L3 · Advanced2
Complex situations: judgement, irrelevant or missing data.
- Upstream and downstream eliminations, losses evidencing impairment, contribution of assets and interaction with IFRS 11 joint venturesL3 · AdvancedPractical case≈ 90 minCh. 3, 4, 8
- Losses beyond the interest, long-term interests, possible liability, impairment indicators and test of the net investment as a single assetL3 · AdvancedPractical case≈ 90 minCh. 1, 5, 6, 8
L4 · Expert2
Syntheses and complete professional files.
- Loss of control with a retained associate (IFRS 10 + IAS 28 interaction): cost at fair value, equity method, partial disposal, loss of influence, associate becoming a subsidiary and proposalsL4 · ExpertPractical case≈ 120 minCh. 4, 6, 7, 8
- Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28)L4 · ExpertProfessional file≈ 300 minCh. 2, 3, 4, 5, 6, 7, 8