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 · Intermediate11
Several steps: select the data, calculate and record.
- Analyse Tharel SA's earnings per share.L2 · IntermediateMini-case≈ 3 minCh. 3
- Calculate Kelvane SA's basic earnings per share taking two series of preference shares into account.L2 · IntermediateMini-case≈ 3 minCh. 3
- Calculate Nelvane SA's basic earnings per share after three movements in capital.L2 · IntermediateMini-case≈ 4 minCh. 3, 4
- Calculate Corvel SA's earnings per share after a split occurring after the reporting date.L2 · IntermediateMini-case≈ 3 minCh. 5
- Calculate Noldar SA's earnings per share after a rights issue.L2 · IntermediateMini-case≈ 4 minCh. 4, 5
- Calculate Sovane SA's diluted earnings and assess the effect of its convertible bond.L2 · IntermediateMini-case≈ 3 minCh. 6
- Analyse Kalvane SA's three series of options and calculate its diluted earnings.L2 · IntermediateMini-case≈ 4 minCh. 6
- Determine Merval SA's diluted earnings, which has three potentially dilutive instruments.L2 · IntermediateMini-case≈ 4 minCh. 6
- Present Harvane SA's earnings per share, which has two classes of ordinary shares.L2 · IntermediateMini-case≈ 3 minCh. 3, 7
- Prepare the reconciliation of Ilvane SA's numerators and denominators.L2 · IntermediateMini-case≈ 4 minCh. 3, 6, 8
- Bonus issue, reverse share split and cumulative preference shares: restatement of the comparative periodsL2 · IntermediatePractical case≈ 60 minCh. 3, 4, 5
L3 · Advanced2
Complex situations: judgement, irrelevant or missing data.
- Rights issue with a bonus element: adjustment factor, weighting of the year and restated comparative earnings per shareL3 · AdvancedPractical case≈ 75 minCh. 3, 4, 5
- Diluted earnings per share: convertible bonds, options and ranking by incremental earnings per shareL3 · AdvancedPractical case≈ 80 minCh. 6, 7
L4 · Expert2
Syntheses and complete professional files.
- File of a listed group: continuing and discontinued operations, contingent shares, written put, share or cash settlement, presentation and disclosuresL4 · ExpertPractical case≈ 100 minCh. 5, 6, 7, 8
- File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33)L4 · ExpertProfessional file≈ 300 minCh. 3, 4, 5, 6, 7, 8