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 cases6
Situations that involve several standards at once.
- Ostrevia Logistics: a leased warehouse, owned equipment, an impaired CGUL1 → L4Progressive path≈ 80 minCh. 6, 7, 8, 9Cross-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. 1, 6, 7, 8Cross-IFRSStandards to identify
- Velquier Agroéquipements: three year ends, six standards, one file (N → N+2)L1 → L4Progressive path≈ 120 minCh. 6, 7, 8Cross-IFRSStandards to identify
- Professional file — Halvorne Thermique: year-end review of non-current assetsL1 → L4Progressive path≈ 140 minCh. 1, 3, 5, 6, 7, 8, 9Cross-IFRSStandards to identify
- Ondaviel Aquaculture: deferred tax on a lease and a dismantling obligation, from commencement to the tax loss (N → N+2)L1 → L4Progressive path≈ 110 minCh. 6, 7, 8, 9Cross-IFRSStandards to identify
- Brenvaux Frais: lease payments, income taxes paid and provisions in the statement of cash flows (N → N+2)L1 → L4Progressive path≈ 120 minCh. 1, 6, 7, 8Cross-IFRSStandards to identify
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate2
Several steps: select the data, calculate and record.
L3 · Advanced13
Complex situations: judgement, irrelevant or missing data.
- Analyse the three contracts of Clinique Belval in the light of the lessee exemptions.L3 · AdvancedMini-case≈ 5 minCh. 1
- Analyse the network capacity contracts signed by Néotel.L3 · AdvancedMini-case≈ 7 minCh. 3
- Analyse the two contracts signed by Maisonia with LogiParc.L3 · AdvancedMini-case≈ 8 minCh. 3, 4
- Analyse the set-up of the imaging centre lease and answer the questions.L3 · AdvancedMini-case≈ 7 minCh. 6
- Read Modéa's situation, then answer.L3 · AdvancedMini-case≈ 7 minCh. 8, 9
- Analyse the contract offered by Autoloc and conclude on its classification.L3 · AdvancedMini-case≈ 6 minCh. 10
- Follow Netbail's finance lease from the commencement date to the first reporting date.L3 · AdvancedMini-case≈ 8 minCh. 11, 13
- Analyse the transaction between the Agrinord cooperative and its bank.L3 · AdvancedMini-case≈ 8 minCh. 16
- Prepare Netbail's note on its finance lease at the end of year 1.L3 · AdvancedMini-case≈ 7 minCh. 2, 14
- Deal with the initial application of IFRS 16 to Ardelis's warehouse lease.L3 · AdvancedMini-case≈ 6 minCh. 17
- Classify Velmora's subleases and draw the consequences for its head leases.L3 · AdvancedMini-case≈ 5 minCh. 15
- Extension and floor-space reduction of a warehouse: remeasurement and modificationL3 · AdvancedPractical case≈ 75 minCh. 5, 7
- Equipment lessor: classification, finance lease and operating leaseL3 · AdvancedPractical case≈ 75 minCh. 10, 11, 12
L4 · Expert12
Syntheses and complete professional files.
- Determine whether Papyrus's steam supply contract contains a lease.L4 · ExpertMini-case≈ 9 minCh. 3
- Follow the term of the Calista shop lease over several years.L4 · ExpertMini-case≈ 8 minCh. 5
- Determine the lease term for Mecanova's robotic cell and measure the effect of that judgement.L4 · ExpertMini-case≈ 9 minCh. 5
- Analyse the parcel sorter contract and answer the questions.L4 · ExpertMini-case≈ 8 minCh. 6
- Analyse the injection moulding press lease and answer the questions.L4 · ExpertMini-case≈ 9 minCh. 7
- Analyse Bureaux du Parc's situation, then answer the questions.L4 · ExpertMini-case≈ 8 minCh. 7
- Analyse the amendment signed by Hôtels Rivage, then answer.L4 · ExpertMini-case≈ 8 minCh. 7
- Classify Immobel's property lease, dealing with the land and the building separately.L4 · ExpertMini-case≈ 7 minCh. 10
- Follow the operating lease of a hotel, from its conclusion to its renegotiation.L4 · ExpertMini-case≈ 8 minCh. 12
- Analyse the Bellerive clinic's sale and leaseback.L4 · ExpertMini-case≈ 10 minCh. 16
- Sale and leaseback of the head office and disclosures by the seller-lesseeL4 · ExpertPractical case≈ 90 minCh. 9, 16
- Professional file: year-end closing of the lease portfolio of a retail groupL4 · ExpertProfessional file≈ 240 minCh. 1, 3, 5, 6, 7, 9, 15, 16