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 cases1
Situations that involve several standards at once.
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate6
Several steps: select the data, calculate and record.
- Conclude on Sandrel SA's control of Tavion SA.L2 · IntermediateMini-case≈ 3 minCh. 2
- Analyse who has power over the project company Lorvane.L2 · IntermediateMini-case≈ 3 minCh. 3
- Characterise Halvik SA's rights over Irsen SA.L2 · IntermediateMini-case≈ 3 minCh. 3
- Analyse Korlan Bank's power over the vehicle Mirage.L2 · IntermediateMini-case≈ 3 minCh. 3
- Conclude on the role of Gestion Cassian in the Nimbus fund.L2 · IntermediateMini-case≈ 3 minCh. 5
- Control without a majority, potential voting rights, structured entity and fund manager: principal or agent, reassessment of controlL2 · IntermediatePractical case≈ 75 minCh. 1, 2, 3, 5, 11
L3 · Advanced2
Complex situations: judgement, irrelevant or missing data.
- Consolidation procedures: harmonisation of policies and dates, intragroup eliminations, unrealised profit, attribution and deficit balance of non-controlling interestsL3 · AdvancedPractical case≈ 90 minCh. 6, 7
- Change in ownership without loss of control: purchase from third parties and partial sale, difference in equity, silences of the standard on goodwill and other comprehensive incomeL3 · AdvancedPractical case≈ 75 minCh. 7, 8
L4 · Expert3
Syntheses and complete professional files.
- Conclude on the investment entity status of Capitale Horizon.L4 · ExpertMini-case≈ 4 minCh. 10
- Loss of control with a retained associate (IFRS 10 + IAS 28 interaction): derecognition, fair value of the retained interest, gain, reclassification of other comprehensive income, multiple arrangements and the 2014 amendmentsL4 · ExpertPractical case≈ 120 minCh. 5, 8, 9, 11
- Group file: control, consolidation and non-controlling interests, change in ownership without loss of control and loss of control with a retained interest (IFRS 10)L4 · ExpertProfessional file≈ 300 minCh. 2, 3, 5, 6, 7, 8, 9, 11