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 cases5
Situations that involve several standards at once.
- Arvélia Robotique: pool robot warranties, between a provision and a performance obligation (N → N+2)L1 → L4Progressive path≈ 95 minCh. 1, 3, 5, 7, 8, 9Cross-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, 5, 7, 9Cross-IFRSStandards to identify
- Ondaviel Aquaculture: deferred tax on a lease and a dismantling obligation, from commencement to the tax loss (N → N+2)L1 → L4Progressive path≈ 110 minCh. 1, 5, 7, 9Cross-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. 3, 5, 7, 9Cross-IFRSStandards to identify
- Brenvaux Frais: lease payments, income taxes paid and provisions in the statement of cash flows (N → N+2)L1 → L4Progressive path≈ 120 minCh. 3, 5, 7, 9Cross-IFRSStandards to identify
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate1
Several steps: select the data, calculate and record.
L3 · Advanced8
Complex situations: judgement, irrelevant or missing data.
- Analyse Quintoral's three situations and determine, for each one, whether IAS 37 applies.L3 · AdvancedMini-case≈ 9 minCh. 1
- Apply the three-condition grid to Estoval's three files at 31 December N.L3 · AdvancedMini-case≈ 10 minCh. 3
- Analyse Talvique's decision and quantify its consequences at 31 December N.L3 · AdvancedMini-case≈ 9 minCh. 3
- Follow Belcorde's claim over three year ends.L3 · AdvancedMini-case≈ 8 minCh. 4
- Measure and record Marbrane's provision at 31 December N.L3 · AdvancedMini-case≈ 10 minCh. 5
- Account for the Mirvane Tissages contract at 31 December N.L3 · AdvancedMini-case≈ 12 minCh. 8
- Onerous supply contract: cost of fulfilling, exit penalty and prior impairmentL3 · AdvancedPractical case≈ 85 minCh. 1, 8
- Site closure: constructive obligation to restructure and eligible costsL3 · AdvancedPractical case≈ 80 minCh. 5, 8
L4 · Expert9
Syntheses and complete professional files.
- You are reviewing Deltanor's "obligations" file at 31 December N. Answer the three questions.L4 · ExpertMini-case≈ 11 minCh. 3
- Measure Nervalis's provision for its single dispute.L4 · ExpertMini-case≈ 10 minCh. 5
- Account for Wendril's recall at 31 December N.L4 · ExpertMini-case≈ 11 minCh. 6
- Follow Ezelia's decommissioning provision in N+1 and prepare its disclosure.L4 · ExpertMini-case≈ 10 minCh. 7, 9
- Account for the onerous contract of Garonis Emballage at 31 December N.L4 · ExpertMini-case≈ 12 minCh. 8
- Analyse Westrel's restructuring at 31 December N.L4 · ExpertMini-case≈ 11 minCh. 8
- Prepare Pastrel's "Contingent liabilities and assets" note at 31 December N.L4 · ExpertMini-case≈ 11 minCh. 9
- Year-end review of a group's provisions: reimbursements, movement schedule and contingency notesL4 · ExpertPractical case≈ 95 minCh. 4, 6, 7, 9
- Professional file: review of the provisions and contingencies of an industrial groupL4 · ExpertProfessional file≈ 240 minCh. 3, 4, 5, 6, 7, 8, 9