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 · Intermediate3
Several steps: select the data, calculate and record.
- Determine what Brandt SA explains about Lézan SA.L2 · IntermediateMini-case≈ 3 minCh. 2
- Prepare the Cassandre group’s disclosures on its two subsidiaries.L2 · IntermediateMini-case≈ 3 minCh. 3
- Subsidiary with material non-controlling interests: disclosures per subsidiary, basis of the summarised information, restrictions, materiality and information on associatesL2 · IntermediatePractical case≈ 75 minCh. 1, 2, 3, 4
L3 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- Prepare Ravel Capital’s notes on its unconsolidated subsidiaries.L3 · AdvancedMini-case≈ 3 minCh. 2, 6
- Change in ownership without loss of control and loss of control: table of the effects on equity, gain attributable to the remeasurement, consolidated structured entity and interest held for saleL3 · AdvancedPractical case≈ 90 minCh. 1, 3
- Material associate and joint venture: individual summarised information, reconciliation to the carrying amount, unrecognised share of losses, commitments and interaction with IFRS 11 and IAS 28L3 · AdvancedPractical case≈ 90 minCh. 4, 7
L4 · Expert2
Syntheses and complete professional files.
- Unconsolidated structured entities, sponsor and investment entity: judgments, disclosures on unconsolidated subsidiaries, support and exemptionsL4 · ExpertPractical case≈ 120 minCh. 2, 5, 6
- Group file: disclosures on judgments, subsidiaries, joint arrangements and associates, and unconsolidated structured entities (IFRS 12)L4 · ExpertProfessional file≈ 300 minCh. 2, 3, 4, 5, 6