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Every case, one problem at a time.
Practical IFRS cases with a story, the numbers, journal entries and an Excel model. Filter by standard, difficulty or topic.
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Difficulty
Topic
7 cases
CASE #001IFRS 16
“It’s Just Rent,” Said the CEO.
Your mission
- Initial lease liability
- Right-of-use asset
- First-year interest and depreciation
CASE #002IFRS 15
The Customer Paid. Can We Recognise Revenue Yet?
Your mission
- Identify the performance obligations
- Allocate the transaction price
- Decide when revenue is recognised
CASE #003IFRS 9
The Loan That Wasn’t as Cheap as It Looked.
Your mission
- Effective interest rate
- Amortised cost schedule
- Treatment of transaction costs
CASE #004IAS 12
The Tax Expense That Came From the Future.
Your mission
- Temporary differences
- Deferred tax liability and asset
- Offsetting and presentation
CASE #005IAS 36
The Factory Everyone Pretended Was Fine.
Your mission
- Recoverable amount
- Allocating the loss to goodwill first
- Reversal and its limit
CASE #006IAS 37
“We Probably Won’t Lose the Lawsuit.”
Your mission
- Probable, possible or remote?
- Best estimate of the obligation
- Disclosure requirements
No cases match these filters yet.