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 · Advanced7
Complex situations: judgement, irrelevant or missing data.
- Read the file then answer the two questions.L3 · AdvancedMini-case≈ 3 minCh. 1
- Read the file then answer the three questions.L3 · AdvancedMini-case≈ 3 minCh. 3
- Read the file then answer the three questions.L3 · AdvancedMini-case≈ 3 minCh. 6
- Read the file then answer the three questions.L3 · AdvancedMini-case≈ 3 minCh. 8
- Read the file then answer the three questions.L3 · AdvancedMini-case≈ 3 minCh. 10
- Initial measurement of a group: fulfilment cash flows, risk adjustment, contractual service margin and onerous groupL3 · AdvancedPractical case≈ 90 minCh. 3
- Subsequent measurement: margin roll-forward, coverage units, loss component, insurance service result and finance expenseL3 · AdvancedPractical case≈ 90 minCh. 4, 8
L4 · Expert8
Syntheses and complete professional files.
- Read the file then answer the two questions.L4 · ExpertMini-case≈ 3 minCh. 1
- Read the file then answer the two questions.L4 · ExpertMini-case≈ 3 minCh. 2
- Read the file then answer the two questions.L4 · ExpertMini-case≈ 3 minCh. 3
- Read the file then answer the three questions.L4 · ExpertMini-case≈ 3 minCh. 4
- Read the file then answer the three questions.L4 · ExpertMini-case≈ 3 minCh. 7
- Read the file then answer the three questions.L4 · ExpertMini-case≈ 3 minCh. 8
- Premium allocation approach, variable fee approach, reinsurance held, modification, transition and disclosuresL4 · ExpertPractical case≈ 120 minCh. 5, 6, 7, 8, 9, 10, 11
- File on a group of insurance contracts: aggregation, initial measurement, contractual service margin, simplified approach and presentation (IFRS 17)L4 · ExpertProfessional file≈ 300 minCh. 2, 3, 4, 5, 8