Subject category:
Finance, Accounting and Control
Originally published in:
2022
Length: 3 pages
Data source: Generalised experience
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Abstract
This case mimics actual business practice of an accounting advisory engagement. Case participants need to leverage their knowledge of accounting to draft a life-like Note to the Financial Statements for their client. The problem raised in this case deals with the analysis and interpretation of IFRS 8 'operating segment', to draft an accompanying note to the client financial statements. The latter must fully comply with the standards prescriptions while not disclosing too much to competitors. Case participants are required to read and understand the relevant accounting standard and apply it in the context of client financial reporting.
Teaching and learning
This item is suitable for undergraduate and postgraduate courses.Time period
The events covered by this case took place in 2021.Geographical setting
Region:
Europe
Country:
France
Location:
Paris
Featured companies
AlpenCim
Employees:
501-1000
Turnover:
EUR 1.4 billion
Type:
Privately held
Industry:
Building materials
EZ Partners
Employees:
51-200
Turnover:
EUR 500 million
Type:
Partnership
Industry:
Advisory services
Featured protagonist
- Mary Ligone (female), Junior Advisor
About
Abstract
This case mimics actual business practice of an accounting advisory engagement. Case participants need to leverage their knowledge of accounting to draft a life-like Note to the Financial Statements for their client. The problem raised in this case deals with the analysis and interpretation of IFRS 8 'operating segment', to draft an accompanying note to the client financial statements. The latter must fully comply with the standards prescriptions while not disclosing too much to competitors. Case participants are required to read and understand the relevant accounting standard and apply it in the context of client financial reporting.
Teaching and learning
This item is suitable for undergraduate and postgraduate courses.Settings
Time period
The events covered by this case took place in 2021.Geographical setting
Region:
Europe
Country:
France
Location:
Paris
Featured companies
AlpenCim
Employees:
501-1000
Turnover:
EUR 1.4 billion
Type:
Privately held
Industry:
Building materials
EZ Partners
Employees:
51-200
Turnover:
EUR 500 million
Type:
Partnership
Industry:
Advisory services
Featured protagonist
- Mary Ligone (female), Junior Advisor