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 · Intermediate11
Several steps: select the data, calculate and record.
- Analyse the reorganisation of the Garnel group.L2 · IntermediateMini-case≈ 3 minCh. 1
- Conclude on the nature of the set acquired by Istrel.L2 · IntermediateMini-case≈ 3 minCh. 2
- Determine the acquirer and the acquisition date for the takeover of Lormand.L2 · IntermediateMini-case≈ 3 minCh. 3
- Analyse the intangibles of the publisher Loméa.L2 · IntermediateMini-case≈ 3 minCh. 4
- Analyse the treatment of the environmental dispute taken over by Brevane.L2 · IntermediateMini-case≈ 3 minCh. 6
- Compare the two methods for the acquisition of Sorvane.L2 · IntermediateMini-case≈ 3 minCh. 7
- Analyse the excess found by Istrel in the purchase of Vorne.L2 · IntermediateMini-case≈ 3 minCh. 8
- Measure the effect of the costs on the Lumen combination.L2 · IntermediateMini-case≈ 3 minCh. 9
- Analyse the treatment of Dalmar's contingent consideration.L2 · IntermediateMini-case≈ 3 minCh. 9
- Qualify the late appraisal received by Dorlane.L2 · IntermediateMini-case≈ 3 minCh. 11
- Purchase price allocation: fair values, deferred tax, non-controlling interest (fair value or proportionate share), goodwill, gain on a bargain purchase and acquisition costsL2 · IntermediatePractical case≈ 75 minCh. 4, 5, 6, 7, 8, 9
L3 · Advanced2
Complex situations: judgement, irrelevant or missing data.
- Contingent consideration and measurement period: classification, initial fair value, remeasurement, contingent liability, indemnification asset and retrospective adjustmentsL3 · AdvancedPractical case≈ 120 minCh. 6, 9, 11, 14, 16
- Step acquisition: remeasurement of the previous interest, reclassification of other comprehensive income, goodwill, pre-existing relationship and remuneration for future servicesL3 · AdvancedPractical case≈ 120 minCh. 7, 8, 10, 12, 16
L4 · Expert2
Syntheses and complete professional files.
- File of an acquiring group: complex allocation (leases, reacquired rights, replacement awards, employee benefits, liabilities within IAS 37), reverse acquisition in outline, allocation of goodwill and disclosuresL4 · ExpertPractical case≈ 180 minCh. 6, 7, 8, 10, 12, 13, 15, 16
- File of a group: identification, purchase price allocation, contingent consideration and step acquisition (IFRS 3)L4 · ExpertProfessional file≈ 300 minCh. 1, 2, 3, 5, 6, 7, 8, 9, 10, 11, 12