IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
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 cases2
Situations that involve several standards at once.
- Calvorine Emballages: estimate, error or policy? Three corrections and their deferred tax (N → N+2)L1 → L4Progressive path≈ 110 minCh. 1, 2, 3, 4, 5, 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. 2, 6Cross-IFRSStandards to identify
L1 · Foundation2
Simple situations: identify the rule and apply it.
L2 · Intermediate1
Several steps: select the data, calculate and record.
L3 · Advanced5
Complex situations: judgement, irrelevant or missing data.
- Analyse the situation of Hivane Bâtiment, a fictitious construction company.L3 · AdvancedMini-case≈ 3 minCh. 2
- Analyse the policy of Kendrel Hôtels, a fictitious hotel chain.L3 · AdvancedMini-case≈ 3 minCh. 3
- Analyse the estimate of Cordaval Santé, a fictitious medical equipment distributor.L3 · AdvancedMini-case≈ 3 minCh. 5
- Voluntary change in the inventory cost formula: justification, restatement and disclosuresL3 · AdvancedPractical case≈ 90 minCh. 1, 4
- Historical data lost: impracticability, earliest practicable period and no use of hindsightL3 · AdvancedPractical case≈ 90 minCh. 4, 6, 7
L4 · Expert14
Syntheses and complete professional files.
- Analyse the situation of Calvinor Tech, a fictitious software publisher.L4 · ExpertMini-case≈ 4 minCh. 1
- Analyse the approach of Obrelle, a fictitious digital services platform.L4 · ExpertMini-case≈ 5 minCh. 3
- Analyse the plan of Vesperol, a fictitious logistics company.L4 · ExpertMini-case≈ 4 minCh. 4
- Analyse the changes at Zelborne, a fictitious finance company.L4 · ExpertMini-case≈ 3 minCh. 4
- Restate the change at Carmesse, a fictitious biscuit maker.L4 · ExpertMini-case≈ 5 minCh. 4
- Analyse the file of Lavrenne Énergie, a fictitious gas distributor.L4 · ExpertMini-case≈ 4 minCh. 4
- Classify the three revisions of Nestaria Mode, a fictitious fashion retailer.L4 · ExpertMini-case≈ 5 minCh. 5
- Deal with the revisions at Ostrelia Plastiques, a fictitious manufacturer.L4 · ExpertMini-case≈ 5 minCh. 5
- Analyse the departures found at Vesperol Retail, a fictitious distributor.L4 · ExpertMini-case≈ 4 minCh. 6
- Correct the error at Glamorel Hôtels, a fictitious chain.L4 · ExpertMini-case≈ 5 minCh. 6
- Analyse the file of Druvelle Capital, a fictitious investment company.L4 · ExpertMini-case≈ 5 minCh. 7
- Transaction with no applicable standard: developing and documenting an accounting policyL4 · ExpertPractical case≈ 110 minCh. 3, 5
- Receivables impairment: change in technique, revision of a provision or error? Classification and disclosureL4 · ExpertPractical case≈ 110 minCh. 5, 6
- Review file of accounting changes and restatements of a retail groupL4 · ExpertProfessional file≈ 240 minCh. 1, 3, 4, 5, 6, 7