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 cases9
Situations that involve several standards at once.
- Kervanor Composites: the Nacelles line press, from commissioning to the reversal of an impairment lossL1 → L4Progressive path≈ 75 minCh. 1, 3, 4, 5, 6, 7, 10, 11, 12Cross-IFRSStandards to identify
- Seravane Software: the Hydrosense platform, from research project to impairmentL1 → L4Progressive path≈ 70 minCh. 3, 4, 5, 6, 11, 12Cross-IFRSStandards to identify
- Ostrevia Logistics: a leased warehouse, owned equipment, an impaired CGUL1 → L4Progressive path≈ 80 minCh. 3, 4, 5, 6, 7, 10, 12Cross-IFRSStandards to identify
- Velquier Agroéquipements: three year ends, six standards, one file (N → N+2)L1 → L4Progressive path≈ 120 minCh. 1, 3, 4, 5, 6, 7, 10, 11, 12Cross-IFRSStandards to identify
- Professional file — Halvorne Thermique: year-end review of non-current assetsL1 → L4Progressive path≈ 140 minCh. 3, 4, 5, 6, 7, 8, 10, 11, 12Cross-IFRSStandards to identify
- Corbelis Biométhane: the Lauzerac unit, from the dismantling cost to the impairment loss (N → N+2)L1 → L4Progressive path≈ 95 minCh. 1, 3, 4, 5, 6, 7, 10, 11, 12Cross-IFRSStandards to identify
- Vastrelle Instruments: the Talvérine sensor, from capitalised development to the deferred tax asset (N → N+2)L1 → L4Progressive path≈ 100 minCh. 1, 3, 4, 5, 6Cross-IFRSStandards to identify
- Ferlianne Robinetterie: from the reporting date to authorisation for issue, then going concern in question (N → N+2)L1 → L4Progressive path≈ 110 minCh. 1, 3, 4, 6Cross-IFRSStandards to identify
- Ostrelan Diagnostics: a comparative to restate, events with no cash yet and a disposal (N → N+2)L1 → L4Progressive path≈ 120 minCh. 6, 11, 12Cross-IFRSStandards to identify
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate1
Several steps: select the data, calculate and record.
L3 · Advanced6
Complex situations: judgement, irrelevant or missing data.
- Analyse the hotel's situation and answer the questions.L3 · AdvancedMini-case≈ 3 minCh. 1
- Deal with the impairment of the store fittings.L3 · AdvancedMini-case≈ 4 minCh. 2
- Analyse Selva's investment in its separate financial statements.L3 · AdvancedMini-case≈ 3 minCh. 3
- Read the case and answer the questions.L3 · AdvancedMini-case≈ 4 minCh. 4
- Cash-generating unit with goodwill and head office: allocation of the lossL3 · AdvancedPractical case≈ 60 minCh. 7, 8, 9, 10
- Revalued asset: IAS 16 revaluation, then IAS 36 impairment loss and capped reversalL3 · AdvancedPractical case≈ 75 minCh. 6, 11
L4 · Expert19
Syntheses and complete professional files.
- Deal with the casualty at the solar farm.L4 · ExpertMini-case≈ 4 min
- Analyse Nexa's year-end and answer.L4 · ExpertMini-case≈ 4 minCh. 3
- Analyse the situation of the Nantes club and answer.L4 · ExpertMini-case≈ 5 minCh. 3
- Read the case and answer the questions.L4 · ExpertMini-case≈ 5 minCh. 5
- Read the case and answer the questions.L4 · ExpertMini-case≈ 5 minCh. 5
- Read the case and answer the questions.L4 · ExpertMini-case≈ 5 minCh. 5
- Deal with the impairment of Logistra's warehouse at 31 December N and its consequences for N+1.L4 · ExpertMini-case≈ 8 minCh. 6
- Analyse how the Laitval cooperative's CGUs should be identified.L4 · ExpertMini-case≈ 8 minCh. 7
- Follow the goodwill from Nexa's acquisition of CloudPay, from initial allocation to the disposal of an operation.L4 · ExpertMini-case≈ 9 minCh. 8
- Deal with the test of the 'Hydro plant' CGU in the right order.L4 · ExpertMini-case≈ 5 minCh. 8
- Perform the test of the subsidiary and record the loss.L4 · ExpertMini-case≈ 7 minCh. 8
- Perform the two-stage test and record the group loss.L4 · ExpertMini-case≈ 7 minCh. 9
- Allocate the loss of the 'Lyon production site' CGU and record it.L4 · ExpertMini-case≈ 8 minCh. 10
- Analyse the filling line and answer the questions.L4 · ExpertMini-case≈ 6 minCh. 11
- Analyse the reversal for the 'West network' CGU and answer the questions.L4 · ExpertMini-case≈ 6 minCh. 11
- Prepare the Delta group's 'Impairment' note by answering the questions.L4 · ExpertMini-case≈ 6 minCh. 12
- Analyse the injection moulding press lease and answer the questions.L4 · ExpertMini-case≈ 9 min
- Subsidiary with non-controlling interests: notional goodwill, loss and disclosuresL4 · ExpertPractical case≈ 75 minCh. 8, 10, 12
- Professional file: annual impairment review of an industrial groupL4 · ExpertProfessional file≈ 240 minCh. 3, 4, 5, 6, 7, 8, 9, 10, 11, 12