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 cases5
Situations that involve several standards at once.
- Pellucia Cookware: casseroles produced, sold, returned and consignedL1 → L4Progressive path≈ 75 minCh. 5, 7, 11Cross-IFRSStandards to identify
- Ondravex Civil Engineering: the Lunéard basin, a contract recognised over time amid inventories, plant and leases (N → N+2)L1 → L4Progressive path≈ 90 minCh. 3, 4, 7, 8, 9, 10Cross-IFRSStandards to identify
- Velquier Agroéquipements: three year ends, six standards, one file (N → N+2)L1 → L4Progressive path≈ 120 minCh. 4, 5, 6, 7, 9, 10Cross-IFRSStandards to identify
- Professional file — Norvalec Froid: review of the sales and inventory cycle before consolidationL1 → L4Progressive path≈ 130 minCh. 4, 5, 7, 9, 10, 11Cross-IFRSStandards to identify
- Arvélia Robotique: pool robot warranties, between a provision and a performance obligation (N → N+2)L1 → L4Progressive path≈ 95 minCh. 4, 6, 7, 8, 9, 10, 11Cross-IFRSStandards to identify
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate3
Several steps: select the data, calculate and record.
- Analyse the scope of the contract entered into by Calyrion.L2 · IntermediateMini-case≈ 5 minCh. 1, 2
- Analyse the existence and term of the contract between Logimeta and its customer.L2 · IntermediateMini-case≈ 5 minCh. 3
- Distributor: volume rebate, right of return and consideration payable to a customerL2 · IntermediatePractical case≈ 75 minCh. 5, 11
L3 · Advanced10
Complex situations: judgement, irrelevant or missing data.
- Assess the collectability criterion for Promovia's two sales.L3 · AdvancedMini-case≈ 6 minCh. 3
- Split Orvel Construction's contract into performance obligations.L3 · AdvancedMini-case≈ 6 minCh. 4
- Analyse the sale of Modéane's winter collection.L3 · AdvancedMini-case≈ 6 minCh. 5
- Determine the transaction price of Burealine's contract.L3 · AdvancedMini-case≈ 6 minCh. 5
- Apply the three-criteria grid to bespoke software development.L3 · AdvancedMini-case≈ 4 minCh. 7
- Analyse the delivery of motorcycles to a dealer at the reporting date.L3 · AdvancedMini-case≈ 6 minCh. 11
- Prepare the elements of Maisonia's revenue disaggregation note.L3 · AdvancedMini-case≈ 7 minCh. 10
- Analyse Bazarine's role and quantify its revenue for year N.L3 · AdvancedMini-case≈ 4 minCh. 11
- Construction contract: cost-based progress, modification and contract assetL3 · AdvancedPractical case≈ 80 minCh. 3, 7, 9
- Software publisher: loyalty programme, multi-year advance payment and costs of obtaining contractsL3 · AdvancedPractical case≈ 90 minCh. 5, 6, 8, 11
L4 · Expert18
Syntheses and complete professional files.
- Identify the performance obligations in Quantelis's contract.L4 · ExpertMini-case≈ 7 minCh. 4
- Analyse Héliance's maintenance contract for year N.L4 · ExpertMini-case≈ 7 minCh. 5
- Analyse Thermelis's two contracts.L4 · ExpertMini-case≈ 7 minCh. 5
- Analyse Intégria's contract and answer the questions.L4 · ExpertMini-case≈ 7 minCh. 6
- Analyse Clarvent's contract and answer the questions.L4 · ExpertMini-case≈ 8 minCh. 6
- Analyse Propréa's amendments and answer the questions.L4 · ExpertMini-case≈ 9 minCh. 3
- Analyse the off-plan sale of an office floor.L4 · ExpertMini-case≈ 5 minCh. 7
- Choose a method for measuring progress, then calculate the revenue for two periods.L4 · ExpertMini-case≈ 7 minCh. 7
- Analyse a bill-and-hold arrangement for a store opening.L4 · ExpertMini-case≈ 7 minCh. 7, 11
- Analyse the costs of Imagéo's archiving contract, then their amortisation.L4 · ExpertMini-case≈ 8 minCh. 8
- Analyse the promises in the Volténa pack, then quantify the sale.L4 · ExpertMini-case≈ 9 minCh. 11
- Determine Escapéa's role for each type of hotel night and calculate its revenue.L4 · ExpertMini-case≈ 5 minCh. 11
- Analyse Nodalis's contract with the hospital.L4 · ExpertMini-case≈ 4 minCh. 11
- Analyse Paginelle's gift cards and quantify year N.L4 · ExpertMini-case≈ 5 minCh. 11
- Analyse Cinévalia's licence and determine when revenue is recognised.L4 · ExpertMini-case≈ 5 minCh. 11
- Analyse the Pharvel Laboratories contract.L4 · ExpertMini-case≈ 5 minCh. 11
- Group revenue review: principal or agent, warranties, gift cards and disclosuresL4 · ExpertPractical case≈ 90 minCh. 10, 11
- Professional file: revenue review of an industrial and services groupL4 · ExpertProfessional file≈ 240 minCh. 3, 4, 5, 6, 7, 8, 9, 10, 11