Recognition analysis of provisions and contingencies
Warranties on products sold
Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 1 of 5
≈ 35 minWorkpapers
Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(5)
Foundation Foundation Recognition analysis of provisions and contingencies
Clean-up of the shared site
Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 2 of 5
≈ 35 minFoundation Recognition analysis of provisions and contingencies
Ruvalis lawsuit
Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 3 of 5
≈ 35 minFoundation Recognition analysis of provisions and contingencies
Former sales agent's claim
Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 4 of 5
≈ 35 minFoundation Recognition analysis of provisions and contingencies
Claim against Faldaro
Warranties, shared pollution, lawsuits and a claim: provision, contingent liability or contingent asset · Situation 5 of 5
≈ 35 min
L2Intermediate(4)
Intermediate Measurement of the provision
Track restoration
Restoration of a quarry site: best estimate, discounting, unwinding and revision · Situation 1 of 3
≈ 40 minIntermediate Measurement of the provision
Dismantling — 1 January 20X1
Restoration of a quarry site: best estimate, discounting, unwinding and revision · Situation 2 of 3
≈ 40 minIntermediate Measurement of the provision
Dismantling — 31 December 20X1
Restoration of a quarry site: best estimate, discounting, unwinding and revision · Situation 3 of 3
≈ 40 minIntermediate Provisions roll-forward
Restoration of a quarry site: best estimate, discounting, unwinding and revision
≈ 45 min
L3Advanced(5)
Advanced Onerous contract review
Narvelle supply contract
Onerous supply contract: cost of fulfilling, exit penalty and prior impairment · Situation 1 of 3
≈ 40 minAdvanced Onerous contract review
Ilbaro supply contract
Onerous supply contract: cost of fulfilling, exit penalty and prior impairment · Situation 2 of 3
≈ 40 minAdvanced Onerous contract review
Resin purchase order
Onerous supply contract: cost of fulfilling, exit penalty and prior impairment · Situation 3 of 3
≈ 40 minAdvanced Restructuring provision
Closure of the Plessac site
Site closure: constructive obligation to restructure and eligible costs · Situation 1 of 2
≈ 40 minAdvanced Restructuring provision
Iberian sales reorganisation
Site closure: constructive obligation to restructure and eligible costs · Situation 2 of 2
≈ 40 min
L4Expert(27)
Expert Provisions roll-forward
Warranties
Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 1 of 4
≈ 45 minExpert Provisions roll-forward
Litigation
Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 2 of 4
≈ 45 minExpert Provisions roll-forward
Environment
Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 3 of 4
≈ 45 minExpert Provisions roll-forward
Restoration
Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 4 of 4
≈ 45 minExpert Note: provisions and contingencies
Group note — provisions
Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 1 of 3
≈ 35 minExpert Note: provisions and contingencies
Morvessan patent claim
Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 2 of 3
≈ 35 minExpert Note: provisions and contingencies
Claim against Tarvenne Fret
Year-end review of a group's provisions: reimbursements, movement schedule and contingency notes · Situation 3 of 3
≈ 35 minExpert Recognition analysis of provisions and contingencies
Merquin pump warranties
Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 6
≈ 35 minExpert Recognition analysis of provisions and contingencies
Corvella dispute
Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 6
≈ 35 minExpert Recognition analysis of provisions and contingencies
Quessandre shared site
Professional file: review of the provisions and contingencies of an industrial group · Situation 3 of 6
≈ 35 minExpert Recognition analysis of provisions and contingencies
Patent settlement with Arcantis
Professional file: review of the provisions and contingencies of an industrial group · Situation 4 of 6
≈ 35 minExpert Recognition analysis of provisions and contingencies
Talvorne castings claim
Professional file: review of the provisions and contingencies of an industrial group · Situation 5 of 6
≈ 35 minExpert Recognition analysis of provisions and contingencies
Rocbrune competition inquiry
Professional file: review of the provisions and contingencies of an industrial group · Situation 6 of 6
≈ 35 minExpert Measurement of the provision
Merquin warranties
Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 4
≈ 40 minExpert Measurement of the provision
Corvella dispute
Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 4
≈ 40 minExpert Measurement of the provision
Quessandre clean-up
Professional file: review of the provisions and contingencies of an industrial group · Situation 3 of 4
≈ 40 minExpert Measurement of the provision
Vellmont remediation
Professional file: review of the provisions and contingencies of an industrial group · Situation 4 of 4
≈ 40 minExpert Provisions roll-forward
Warranties
Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 5
≈ 45 minExpert Provisions roll-forward
Litigation
Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 5
≈ 45 minExpert Provisions roll-forward
Environment
Professional file: review of the provisions and contingencies of an industrial group · Situation 3 of 5
≈ 45 minExpert Provisions roll-forward
Restructuring
Professional file: review of the provisions and contingencies of an industrial group · Situation 4 of 5
≈ 45 minExpert Provisions roll-forward
Onerous contracts
Professional file: review of the provisions and contingencies of an industrial group · Situation 5 of 5
≈ 45 minExpert Onerous contract review
Professional file: review of the provisions and contingencies of an industrial group
≈ 40 minExpert Restructuring provision
Rocbrune closure
Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 2
≈ 40 minExpert Restructuring provision
Junquera sale project
Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 2
≈ 40 minExpert Note: provisions and contingencies
Group note — provisions
Professional file: review of the provisions and contingencies of an industrial group · Situation 1 of 2
≈ 35 minExpert Note: provisions and contingencies
Note — Rocbrune inquiry
Professional file: review of the provisions and contingencies of an industrial group · Situation 2 of 2
≈ 35 min