Practical cases
Can you solve an IFRS situation? Realistic files: documents, analysis, calculations, entries and conclusion.
Progressive path L1 → L42
One company from foundation to expert level; at the advanced levels, the standard is no longer announced.
Multi-IFRS cases6
Situations that involve several standards at once.
- Seravane Software: the Hydrosense platform, from research project to impairmentL1 → L4Progressive path≈ 70 minCh. 6, 7, 10, 11, 12, 13Cross-IFRSStandards to identify
- Velquier Agroéquipements: three year ends, six standards, one file (N → N+2)L1 → L4Progressive path≈ 120 minCh. 6, 7, 10, 11, 13Cross-IFRSStandards to identify
- Professional file — Halvorne Thermique: year-end review of non-current assetsL1 → L4Progressive path≈ 140 minCh. 1, 6, 7, 11, 13Cross-IFRSStandards to identify
- Vastrelle Instruments: the Talvérine sensor, from capitalised development to the deferred tax asset (N → N+2)L1 → L4Progressive path≈ 100 minCh. 6, 10, 11Cross-IFRSStandards to identify
- Calvorine Emballages: estimate, error or policy? Three corrections and their deferred tax (N → N+2)L1 → L4Progressive path≈ 110 minCh. 6, 10Cross-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, 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 start-up's resources against the definition of an intangible asset.L3 · AdvancedMini-case≈ 4 minCh. 2
- Analyse the situation of the Presse Horizon group, then answer the questions.L3 · AdvancedMini-case≈ 5 minCh. 6
- Analyse the three acquisitions made by the parts maker Motrix and answer the questions.L3 · AdvancedMini-case≈ 4 minCh. 1
- The CFO of Cloudrix wants to improve the profit for N. Analyse his proposals.L3 · AdvancedMini-case≈ 5 minCh. 7
- Brands and customer lists: created or acquiredL3 · AdvancedPractical case≈ 45 minCh. 2, 5, 6, 7
- Broadcasting licences: finite or indefinite useful lifeL3 · AdvancedPractical case≈ 50 minCh. 9, 10, 11, 13
L4 · Expert13
Syntheses and complete professional files.
- Analyse BioNova's diagnostic test project for year N.L4 · ExpertMini-case≈ 10 minCh. 6, 7
- Analyse TransRoute's route optimisation software for year N.L4 · ExpertMini-case≈ 10 minCh. 6
- Analyse the acquisition paid in instalments and record the entries.L4 · ExpertMini-case≈ 5 minCh. 4
- Analyse the acquisition and its aftermath for the acquirer.L4 · ExpertMini-case≈ 5 minCh. 5
- Analyse the exchange and determine its treatment.L4 · ExpertMini-case≈ 5 minCh. 5
- Analyse the cooperative's choice of measurement model.L4 · ExpertMini-case≈ 7 minCh. 8
- Analyse the quota's situation after the exchange closes.L4 · ExpertMini-case≈ 8 minCh. 8
- Review the justification for the brand's useful life.L4 · ExpertMini-case≈ 8 minCh. 9
- Analyse the operating right and answer the three questions.L4 · ExpertMini-case≈ 5 minCh. 10
- Analyse the brand's situation and answer the three questions.L4 · ExpertMini-case≈ 5 minCh. 11
- Analyse the sale of the patent and answer the questions.L4 · ExpertMini-case≈ 7 minCh. 12
- Transferable fishing quotas revalued, then soldL4 · ExpertPractical case≈ 60 minCh. 8, 12
- Professional file: year-end close of the intangible assets of a software publisherL4 · ExpertProfessional file≈ 240 minCh. 4, 6, 7, 9, 10, 11, 12, 13