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DTSTAMP:20260516T205624Z
DTSTART;VALUE=DATE:20250804
DTEND;VALUE=DATE:20250806
SUMMARY:Accounting for banking supervisors
TRANSP:TRANSPARENT
UID:2025_08_04_accounting_for_banking_supervisors_940540
DESCRIPTION:Duration\n\n3 days\n\nDeadline for application\n\n23 May 2025
 \n\nObjective\n\nThe treatment of financial instruments within the IAS/I
 FRS accounting framework is of particular interest for banking superviso
 rs\, who are not – in general – trained as accountants. Nevertheless\, t
 he financial crisis revealed a particular weakness in banking supervisio
 n in this area. The course will cover both the old and new standards and
  their implications for banking supervisors. Participants in this course
  will gain an insight into the general construction of the most common f
 inancial instruments\, with particular emphasis on how they are combined
  to create more advanced forms of financial investments. Another area th
 is seminar will focus on is the risk structure of financial instruments 
 and its impact on accounting treatment. The latest IFRS developments bri
 ng accounting regulations into line with the requirements of Basel II an
 d III\; the course will also examine how this alignment is achieved in p
 ractice.\n\nContent\nForms and risk structure of financial instruments a
 s currently traded throughout the world\nAccounting treatment according 
 to IAS 32 and 39 (the “old world”)\nAccounting treatment according to IF
 RS 9 (the “new world”)\nHedge accounting according to IAS 39 and IFRS 9\
 nImpairment under IFRS 9 and the Basel Framework\n\nTarget group\n\nMid 
 to senior-level banking supervisors from central banks and supervisory a
 uthorities.\n\nPlease note:\n\nA nomination is required in order to part
 icipate in our in-person courses.
LOCATION:Frankfurt/Main
CONTACT:Deutsche Bundesbank – CIC\, tzk@bundesbank.de\, +49 69 9566-36605
 
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