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 · Intermediate1
Several steps: select the data, calculate and record.
L3 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- Place in time the first application of IFRS 13 by the fictitious company Verrerie Montane.L3 · AdvancedMini-case≈ 4 minCh. 14
- Industrial site: highest and best use, valuation premise and present value techniqueL3 · AdvancedPractical case≈ 80 minCh. 5, 9
- Warranty liability: transfer, own credit risk and classification in the hierarchyL3 · AdvancedPractical case≈ 75 minCh. 6, 11
L4 · Expert17
Syntheses and complete professional files.
- Analyse the three items of the fictitious company Vinalis.L4 · ExpertMini-case≈ 4 minCh. 1
- Analyse the measurement of Pharmoréal's warehouse.L4 · ExpertMini-case≈ 4 minCh. 2
- Analyse the file of the fictitious company Éolane on its wind turbine park.L4 · ExpertMini-case≈ 4 minCh. 3
- Analyse the market choice of the fictitious company Aciérie Norvane.L4 · ExpertMini-case≈ 4 minCh. 4
- Analyse the file of the fictitious company Foncière Alvane.L4 · ExpertMini-case≈ 4 minCh. 5
- Analyse the measurement of a site restoration obligation of the fictitious company Carrières Durnal.L4 · ExpertMini-case≈ 4 minCh. 6
- Assess the application of the portfolio exception by the fictitious company Trésorerie Mariel.L4 · ExpertMini-case≈ 4 minCh. 7
- Analyse the acquisition of an asset by the fictitious company Mécanique Torrel from its main shareholder.L4 · ExpertMini-case≈ 4 minCh. 8
- Analyse the measurement of an unlisted holding by the fictitious company Capital Verane.L4 · ExpertMini-case≈ 4 minCh. 9
- Analyse the inputs of the valuation model of the fictitious company Ingénierie Salvar.L4 · ExpertMini-case≈ 4 minCh. 10
- Classify the measurement of an instrument of the fictitious company Obligations Tessane.L4 · ExpertMini-case≈ 4 minCh. 11
- Analyse the Fonds Maldane (fictitious) bond measurement in a frozen market.L4 · ExpertMini-case≈ 4 minCh. 12
- Prepare the Level 3 note of the fictitious company Investissements Lorane.L4 · ExpertMini-case≈ 4 minCh. 13
- Analyse the revaluation of a building by the fictitious company Foncière Altane.L4 · ExpertMini-case≈ 4 minCh. 15
- Level 3 instruments: classification, reconciliation and sensitivityL4 · ExpertPractical case≈ 90 minCh. 11, 13
- Day one difference and portfolio exception of a bankL4 · ExpertPractical case≈ 100 minCh. 7, 8, 15
- Fair value measurement file of an industrial and financial groupL4 · ExpertProfessional file≈ 300 minCh. 2, 4, 5, 6, 7, 8, 9, 11, 13