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 · Intermediate2
Several steps: select the data, calculate and record.
L3 · Advanced10
Complex situations: judgement, irrelevant or missing data.
- Classify two properties of the company Orlane.L3 · AdvancedMini-case≈ 3 minCh. 2
- Renovation of an investment property.L3 · AdvancedMini-case≈ 3 minCh. 4
- Building the entry cost of the Talvane property.L3 · AdvancedMini-case≈ 3 minCh. 5
- Year end of the Marlène Invest portfolio.L3 · AdvancedMini-case≈ 4 minCh. 7
- The transfer of Corvane's head office.L3 · AdvancedMini-case≈ 4 minCh. 9
- The disposal of Sarvane's warehouse.L3 · AdvancedMini-case≈ 4 minCh. 10
- Apply to Ostrane the 2016 amendment on transfers of investment property.L3 · AdvancedMini-case≈ 5 minCh. 12
- Mixed-use building and services to occupants: classification judgementL3 · AdvancedPractical case≈ 70 minCh. 3
- Fair value portfolio: change in profit or loss and annual reconciliationL3 · AdvancedPractical case≈ 75 minCh. 6, 7, 11
- Change in use: transfers from an owner-occupied property and from inventoryL3 · AdvancedPractical case≈ 80 minCh. 9
L4 · Expert5
Syntheses and complete professional files.
- Savarel Hotel: passive investor or operator?L4 · ExpertMini-case≈ 3 minCh. 3
- Review of Brévane's notes.L4 · ExpertMini-case≈ 4 minCh. 11
- Lorvène's boundary file.L4 · ExpertMini-case≈ 3 minCh. 13
- Cost model and disposal: depreciation, carrying amount and gain or loss on disposalL4 · ExpertPractical case≈ 80 minCh. 8, 10
- File of an investment property portfolio: classification, measurement, transfers and disclosuresL4 · ExpertProfessional file≈ 300 minCh. 2, 3, 5, 6, 7, 9, 10, 11