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 · Intermediate5
Several steps: select the data, calculate and record.
- Kodexa SA: publication and compliance statement.L2 · IntermediateMini-case≈ 3 minCh. 1
- Teldor SA: is the half-yearly report complete?L2 · IntermediateMini-case≈ 3 minCh. 2
- Dorvane SA: what to mention in the notes of the half-year?L2 · IntermediateMini-case≈ 4 minCh. 2
- Tavrel SA: materiality and a revised estimateL2 · IntermediateMini-case≈ 4 minCh. 3
- Year-to-date measurement: same policies, seasonal revenues, uneven costs, estimates and materialityL2 · IntermediatePractical case≈ 60 minCh. 3, 4
L3 · Advanced8
Complex situations: judgement, irrelevant or missing data.
- Calvia SA: the second-quarter reportL3 · AdvancedMini-case≈ 4 minCh. 3
- Lorvane SA: policies and cumulative measurementL3 · AdvancedMini-case≈ 4 minCh. 4
- Chocalis SA: three smoothing requestsL3 · AdvancedMini-case≈ 4 minCh. 4
- Pelvane SA: first-half taxL3 · AdvancedMini-case≈ 5 minCh. 5
- Pharvane SA: a change in policy in the second quarterL3 · AdvancedMini-case≈ 4 minCh. 6
- Brelane SA: three cross questionsL3 · AdvancedMini-case≈ 4 minCh. 7
- Interim income tax: estimated annual effective rate, year-to-date and period charge, and revision of the rate during the yearL3 · AdvancedPractical case≈ 75 minCh. 5, 7
- Change in accounting policy and change in estimate: restatement of interim periods, significance and information in the annual notesL3 · AdvancedPractical case≈ 75 minCh. 3, 6
L4 · Expert3
Syntheses and complete professional files.
- Orvex SA: two jurisdictions, two ratesL4 · ExpertMini-case≈ 5 minCh. 5
- Third-quarter report of a listed group: goodwill impairment not reversed, fair value, notes, earnings per share, compliance statement and follow-up of IFRS 18L4 · ExpertPractical case≈ 90 minCh. 1, 2, 7
- File on a half-year financial report: content and headings, year-to-date measurement, income tax at the estimated annual rate, change in policy and impaired goodwill (IAS 34)L4 · ExpertProfessional file≈ 300 minCh. 2, 3, 4, 5, 6, 7