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 · Intermediate2
Several steps: select the data, calculate and record.
L3 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- Place the two transfers of Hautel SA in the note on transfers.L3 · AdvancedMini-case≈ 4 minCh. 8
- Liquidity risk and market risk: maturity analysis on contractual cash flows, supplier finance and sensitivity analysisL3 · AdvancedPractical case≈ 90 minCh. 5, 7
- Offsetting, income and expense, reclassification and transfers of financial assets: disclosures to prepareL3 · AdvancedPractical case≈ 105 minCh. 2, 8
L4 · Expert2
Syntheses and complete professional files.
- Fair value, hedging, links with IAS 32 and IAS 7, recent amendments and IFRS 18: a disclosure fileL4 · ExpertPractical case≈ 120 minCh. 3, 4, 9
- File on the financial instrument disclosures: classes, credit risk, liquidity, sensitivity and transfers of assets (IFRS 7)L4 · ExpertProfessional file≈ 300 minCh. 1, 5, 6, 7, 8