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 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- Advise Drevane on the classification of a site.L3 · AdvancedMini-case≈ 3 minCh. 2
- Disposal group: allocated loss, capped reversal and related liabilitiesL3 · AdvancedPractical case≈ 75 minCh. 1, 3, 6
- Change of plan: return to use, missed depreciation and abandonmentL3 · AdvancedPractical case≈ 80 minCh. 2, 4
L4 · Expert9
Syntheses and complete professional files.
- Map Vendale's group before measurement.L4 · ExpertMini-case≈ 3 minCh. 1
- Characterise the situation of an Orvane production line.L4 · ExpertMini-case≈ 3 minCh. 2
- Measure an acquired group then classified as for sale at Orvane.L4 · ExpertMini-case≈ 3 minCh. 3
- Conclude on three Orvane situations.L4 · ExpertMini-case≈ 3 minCh. 5
- Follow Mervane's discontinued-operations scope over two periods.L4 · ExpertMini-case≈ 3 minCh. 5
- Prepare Calvane's year-end disclosures.L4 · ExpertMini-case≈ 3 minCh. 7
- Map the standards involved for a Calvane group.L4 · ExpertMini-case≈ 3 minCh. 8
- Discontinued operation: component, definition, single post-tax amount, comparatives and group lossL4 · ExpertPractical case≈ 110 minCh. 3, 5, 8
- File of a disposal project: classification, measurement of a group, discontinued operation and presentationL4 · ExpertProfessional file≈ 300 minCh. 2, 3, 4, 5, 6, 8