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

9.30 Case 1 – Revenue recognition (IFRS 15)

• identifying performance obligations
• timing of revenue recognition
• special contract situations

10.30 Case 2 – Leasing (IFRS 16)

• identifying lease arrangements
• measuring lease liability and right-of-use assets

11.30 Lunch break

12.30 Case 3 – Business combinations (IFRS 3)

• purchase price allocation
• measuring acquired assets and liabilities
• goodwill

13.45 Case 4 – Impairment testing (IAS 36)

• cash-generating units
• performing an impairment test

14.45 Case 5 – IFRS judgement case

• complex IFRS reporting situation
• participant analysis and discussion

15.30 Summary and discussion

16.00 Training ends

We reserve the right to make changes.

The price includes six months of access to the training materials and the recording.
You can find these in Oma ST.

If you are a new user, we will create a personal account for you, where you can easily access all your purchased products in the future.

For on-site participants, the price also includes refreshments during the training day.
Please read our cancellation policy for more information.