Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
Depot held by the four parties
Joint arrangement without a separate vehicle: joint control, unanimity, classification as a joint operation and party without joint control · Situation 1 of 2
≈ 60 minRivane — 10% of the capacity
Joint arrangement without a separate vehicle: joint control, unanimity, classification as a joint operation and party without joint control · Situation 2 of 2
≈ 60 minHanvir
Joint arrangement with a separate vehicle: voting pattern, legal form, contractual terms, other facts and circumstances and the 2015 Committee decision · Situation 1 of 2
≈ 60 minKelmar
Joint arrangement with a separate vehicle: voting pattern, legal form, contractual terms, other facts and circumstances and the 2015 Committee decision · Situation 2 of 2
≈ 60 minLarzac — shares of the pipeline
Joint operator: share of assets, liabilities, revenues and expenses, sale of output, lease liability and party without joint control · Situation 1 of 2
≈ 75 minPelvane — 10% participant
Joint operator: share of assets, liabilities, revenues and expenses, sale of output, lease liability and party without joint control · Situation 2 of 2
≈ 75 minCorvane — profit and dividend
Joint venture: equity method under IAS 28, share of profit and loss, dividends, party without joint control and IFRS 12 disclosures · Situation 1 of 3
≈ 60 minDelmas — loss for the year
Joint venture: equity method under IAS 28, share of profit and loss, dividends, party without joint control and IFRS 12 disclosures · Situation 2 of 3
≈ 60 minTirel — 15% of Corvane
Joint venture: equity method under IAS 28, share of profit and loss, dividends, party without joint control and IFRS 12 disclosures · Situation 3 of 3
≈ 60 minTransactions with the joint operation, acquisition of an interest in a joint operation that is a business, separate financial statements and classification of similar arrangements
≈ 75 minTransactions with the joint operation, acquisition of an interest in a joint operation that is a business, separate financial statements and classification of similar arrangements
≈ 60 minMarlaix — shared depot
Joint arrangement file: joint control, classification, accounting of the joint operator or joint venturer and separate financial statements (IFRS 11) · Situation 1 of 2
≈ 60 minHestial
Joint arrangement file: joint control, classification, accounting of the joint operator or joint venturer and separate financial statements (IFRS 11) · Situation 2 of 2
≈ 60 minJoint arrangement file: joint control, classification, accounting of the joint operator or joint venturer and separate financial statements (IFRS 11)
≈ 75 minJoint arrangement file: joint control, classification, accounting of the joint operator or joint venturer and separate financial statements (IFRS 11)
≈ 60 min