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 · Intermediate1
Several steps: select the data, calculate and record.
L3 · Advanced7
Complex situations: judgement, irrelevant or missing data.
- Sorvane SA: two gas contracts.L3 · AdvancedMini-case≈ 4 minCh. 1
- Garnel SA: a new series of securities.L3 · AdvancedMini-case≈ 4 minCh. 2
- Lorvane SA: an index-linked instrument.L3 · AdvancedMini-case≈ 4 minCh. 2
- Zelmar SA: the split rate and its calculation.L3 · AdvancedMini-case≈ 6 minCh. 4
- Estrel SA: three counterparties, one balance sheet.L3 · AdvancedMini-case≈ 5 minCh. 6
- Convertible bond: split into a liability component and an equity component, interest charge, carrying amount and conversion at maturityL3 · AdvancedPractical case≈ 90 minCh. 4, 5, 7
- Treasury shares, dividends and interest, issue costs: treatment depending on the classification of the instrumentsL3 · AdvancedPractical case≈ 90 minCh. 5
L4 · Expert3
Syntheses and complete professional files.
- Kelvira SA: dollar rights, two operations.L4 · ExpertMini-case≈ 5 minCh. 2
- Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation fileL4 · ExpertPractical case≈ 120 minCh. 1, 3, 6, 7
- File on issued financial instruments: liability / equity classification, split of a convertible bond, distributions and offsetting (IAS 32)L4 · ExpertProfessional file≈ 300 minCh. 2, 3, 4, 5, 6