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 · Intermediate8
Several steps: select the data, calculate and record.
- Read the internal note of Sabrane SA and answer.L2 · IntermediateMini-case≈ 3 minCh. 1
- Read the facts of Zelvane SA and answer.L2 · IntermediateMini-case≈ 3 minCh. 2
- Read the facts of Roslane SA and answer.L2 · IntermediateMini-case≈ 2 minCh. 5
- Read the facts of Garmane SA and answer.L2 · IntermediateMini-case≈ 3 minCh. 5
- Read the facts of Hanvane SA and answer.L2 · IntermediateMini-case≈ 2 minCh. 6
- Read the facts of the three entities and answer.L2 · IntermediateMini-case≈ 2 minCh. 7
- Read the facts of Ravane SA and answer.L2 · IntermediateMini-case≈ 3 minCh. 8
- Required subtotals, exchange differences, hedging and the build-up of profit for the periodL2 · IntermediatePractical case≈ 90 minCh. 2, 3
L3 · Advanced4
Complex situations: judgement, irrelevant or missing data.
- Read the facts of Quelvane SA and answer.L3 · AdvancedMini-case≈ 4 minCh. 2
- Read the facts of Brelane SA and answer.L3 · AdvancedMini-case≈ 4 minCh. 4
- Specified main business activity, aggregation, the "other" label and expenses by nature of a manufacturer that finances its customersL3 · AdvancedPractical case≈ 120 minCh. 4, 5
- Management-defined performance measures: definition, excluded subtotals, reconciliation, tax and non-controlling interest effectsL3 · AdvancedPractical case≈ 120 minCh. 6
L4 · Expert2
Syntheses and complete professional files.
- Transition to IFRS 18: restated comparative, reconciliation, cash flow statement, earnings per share and IAS 8L4 · ExpertPractical case≈ 150 minCh. 1, 7, 8
- IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparativeL4 · ExpertProfessional file≈ 300 minCh. 2, 3, 6, 7