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.
- Analyse the three arrangements of Torvane SA.L3 · AdvancedMini-case≈ 4 minCh. 1
- Analyse the conditions of Aeralis SA's option plan.L3 · AdvancedMini-case≈ 4 minCh. 4
- Calculate the expense of Garrad SA's plan for two years.L3 · AdvancedMini-case≈ 5 minCh. 4
- Follow the liability of Transvia SA's rights over two years.L3 · AdvancedMini-case≈ 5 minCh. 6, 9
- Review Assuria SA's proposed note.L3 · AdvancedMini-case≈ 4 minCh. 10
- Cash-settled share appreciation rights: remeasured liability, effect of the conditions (2016 amendment), external supplier and disclosuresL3 · AdvancedPractical case≈ 90 minCh. 3, 6, 9, 10
- Beneficial and non-beneficial modification, cancellation with payment and change of an award from cash-settled to equity-settledL3 · AdvancedPractical case≈ 90 minCh. 5, 9
L4 · Expert4
Syntheses and complete professional files.
- Analyse the award by Kaldor Holding SA to the employees of its subsidiary Meris SA.L4 · ExpertMini-case≈ 5 minCh. 1, 8
- Deal with two transactions of Lorrel SA.L4 · ExpertMini-case≈ 5 minCh. 2, 9
- Settlement alternatives, group plans, tax withholding, deferred tax and replacement awards: one group, eight situationsL4 · ExpertPractical case≈ 150 minCh. 3, 7, 8, 9, 11
- File on a share-based payment plan: classification, measurement, expense of the period, modifications and disclosures (IFRS 2)L4 · ExpertProfessional file≈ 300 minCh. 1, 4, 5, 6, 10