PROGRAM
Live: Thursday 26.11.2026 at 9.00–16.00
IFRS Case Workshop is a practical training designed to deepen IFRS expertise through real-life case exercises.
During the workshop, participants analyse various IFRS reporting situations and work through practical financial reporting challenges together with the instructor. The cases are based on common issues encountered when preparing IFRS financial statements, such as revenue recognition, lease accounting, business combinations and impairment testing.
The workshop provides an opportunity to apply IFRS standards in practice, strengthen professional judgement and discuss different approaches with other participants.
This training is particularly suitable for finance professionals who already have a basic understanding of IFRS standards and want to strengthen their skills through practical case work.
8.45 Joining the online training
9.00 Introduction
- key judgement areas in IFRS reporting
- how to analyse IFRS cases in practice
Senior University Lecturer Nina Sormunen, Aalto-university
9.30 Case 1 – Revenue recognition (IFRS 15)
- identifying performance obligations
- timing of revenue recognition
- special contract situations
Senior University Lecturer Nina Sormunen, Aalto-university
10.30 Break
10.45 Case 2 – Leasing (IFRS 16)
- identifying lease arrangements
- measuring lease liability and right-of-use assets
Trainer to be confirmed
12.00 Lunch break
12.45 Case 3 – Business combinations (IFRS 3)
- purchase price allocation
- measuring acquired assets and liabilities
- goodwill
Trainer to be confirmed
14.00 Break
14.15 Case 4 – Impairment testing (IAS 36)
- cash-generating units
- performing an impairment test
Trainer to be confirmed
15.15 Case 5 – IFRS judgement case
- complex IFRS reporting situation
- participant analysis and discussion
Trainer to be confirmed
16.00 Training ends
We reserve the right to make changes.