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DTSTAMP:20260925T024742Z
DTSTART;VALUE=DATE:20270705
DTEND;VALUE=DATE:20270708
SUMMARY:Accounting for Banking Supervisors
TRANSP:TRANSPARENT
UID:2027_07_06_accounting_for_banking_supervisors_1007596
DESCRIPTION:Objective\n\nThe treatment of financial instruments under the
  IAS/IFRS accounting framework is of particular interest to banking supe
 rvisors\, who are not generally 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 the new standards
  and their implications for banking supervisors. Participants in this co
 urse will gain insight into the basic structure of the most common finan
 cial instruments\, with particular emphasis on how they are combined to 
 create more advanced forms of financial investment. Another area on whic
 h the seminar will focus is the risk structure of financial instruments 
 and its impact on their accounting treatment. The latest IFRS developmen
 ts aim to bring accounting regulations into line with the requirements o
 f Basel II and Basel III. Particular attention will be paid to the “thre
 e-bucket approach” to the treatment of loans\, which will be a focus of 
 this course.\n\nTo deepen their knowledge in this specific area\, partic
 ipants will be asked to prepare presentations\, preferably on financial 
 instruments typically used by domestic banks\, as well as on the general
  structure of the respective capital markets and the problems arising fr
 om those specific structures.\n\nContent\nForms and risk structures of f
 inancial instruments currently traded worldwide\nAccounting treatment un
 der IAS 32 and IAS 39 (the “old world”)\nAccounting treatment under IFRS
  9 (the “new world”)\nThe “three-bucket approach” under IFRS 9 and model
 s for calculating the required probabilities of default\n\nTarget group\
 n\nMid to senior-level banking supervisors from central banks and superv
 isory authorities. Please be prepared to actively contribute to discussi
 ons\, e.g. via short presentations on their national implementation.
LOCATION:Frankfurt am Main
CONTACT:Deutsche Bundesbank – CIC\, tzk@bundesbank.de\, +49 69 9566-36605
 
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