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 · Intermediate14
Several steps: select the data, calculate and record.
- Analyse the position of Orvale bank.L2 · IntermediateMini-case≈ 3 minCh. 1
- Analyse the initial measurement of Vandor's receivable.L2 · IntermediateMini-case≈ 3 minCh. 7, 11
- Analyse Sivane's receivables assignment.L2 · IntermediateMini-case≈ 3 minCh. 4
- Analyse the renegotiation of Ostrel's debt.L2 · IntermediateMini-case≈ 3 minCh. 4
- Assess the business model of Sarvel's loan portfolio.L2 · IntermediateMini-case≈ 3 minCh. 5
- Classify Gorvel's three investments.L2 · IntermediateMini-case≈ 3 minCh. 5
- Examine the eligibility of Solvik's investments for the OCI election.L2 · IntermediateMini-case≈ 3 minCh. 2, 5
- Analyse the treatment of Ruvel's designated debt.L2 · IntermediateMini-case≈ 3 minCh. 6
- Establish the treatment of the security acquired by Gelvan.L2 · IntermediateMini-case≈ 3 minCh. 7
- Assess Gavrel's reclassification request.L2 · IntermediateMini-case≈ 3 minCh. 8
- Determine the stage and the charge for Mervel's loan.L2 · IntermediateMini-case≈ 3 minCh. 9
- Establish Pellan's loss allowance, which has two customer segments.L2 · IntermediateMini-case≈ 3 minCh. 9
- Deal with the convertible bond held by Tevlan.L2 · IntermediateMini-case≈ 3 minCh. 10
- Loan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassificationL2 · IntermediatePractical case≈ 75 minCh. 7, 8
L3 · Advanced3
Complex situations: judgement, irrelevant or missing data.
- Examine the impairment policy of the leasing company Ulven.L3 · AdvancedMini-case≈ 3 minCh. 9, 11
- Impairment of a group: provision matrix for trade receivables, stages 1 to 3 of loans and scenario-weighted lossL3 · AdvancedPractical case≈ 120 minCh. 9
- Transfer of receivables and refinancing: derecognition decision tree, extinguishment of a debt and 10 % test on a modificationL3 · AdvancedPractical case≈ 120 minCh. 4
L4 · Expert7
Syntheses and complete professional files.
- Analyse Tamrel's derecognition file for the syndicated loan.L4 · ExpertMini-case≈ 3 minCh. 4
- Analyse the tranche held by Wendrel.L4 · ExpertMini-case≈ 3 minCh. 5
- Deal with the renegotiation of Dervane's loan.L4 · ExpertMini-case≈ 3 minCh. 7
- Measure the expected loss on Veltan's credit card portfolio.L4 · ExpertMini-case≈ 3 minCh. 9
- Deal with Kelvar's loan that was credit-impaired on purchase.L4 · ExpertMini-case≈ 3 minCh. 9, 11
- File of an industrial group: hybrid contracts and separation, modification of an asset, assets credit-impaired from origination, loan commitments and maximum exposure periodL4 · ExpertPractical case≈ 180 minCh. 5, 7, 9, 10
- File of a group: classification, measurement, impairment and derecognition of financial instruments (IFRS 9)L4 · ExpertProfessional file≈ 300 minCh. 4, 5, 7, 8, 9, 10