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 · Intermediate4
Several steps: select the data, calculate and record.
- A joint entity with three investors: combinations and each party's position.L2 · IntermediateMini-case≈ 3 minCh. 2
- Vaneth SAS: classification of an arrangement housed in a company.L2 · IntermediateMini-case≈ 3 minCh. 3
- Kérian SA: revenue and applicable standard in a joint operation.L2 · IntermediateMini-case≈ 4 minCh. 4
- Joint arrangement with a separate vehicle: voting pattern, legal form, contractual terms, other facts and circumstances and the 2015 Committee decisionL2 · IntermediatePractical case≈ 75 minCh. 2, 3
L3 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- A partner obtains joint control: which treatment?L3 · AdvancedMini-case≈ 3 minCh. 4
- Joint operator: share of assets, liabilities, revenues and expenses, sale of output, lease liability and party without joint controlL3 · AdvancedPractical case≈ 90 minCh. 4
- Joint venture: equity method under IAS 28, share of profit and loss, dividends, party without joint control and IFRS 12 disclosuresL3 · AdvancedPractical case≈ 90 minCh. 5, 7
L4 · Expert4
Syntheses and complete professional files.
- Two similar ore-processing arrangements: justifying two classifications.L4 · ExpertMini-case≈ 4 minCh. 3
- Torin SA: separate statements, sale of a subsidiary and disclosures.L4 · ExpertMini-case≈ 4 minCh. 6, 7
- Transactions with the joint operation, acquisition of an interest in a joint operation that is a business, separate financial statements and classification of similar arrangementsL4 · ExpertPractical case≈ 120 minCh. 3, 4, 6, 7
- Joint arrangement file: joint control, classification, accounting of the joint operator or joint venturer and separate financial statements (IFRS 11)L4 · ExpertProfessional file≈ 300 minCh. 2, 3, 4, 5, 6