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DTSTAMP:20260501T075829Z
DTSTART;VALUE=DATE:20260503
DTEND;VALUE=DATE:20260506
SUMMARY:Accounting for banking supervisors
TRANSP:TRANSPARENT
UID:2026_05_04_acounting_for_banking_supervisors_881834
DESCRIPTION:Objective\n\nThe treatment of financial instruments within th
 e IAS/IFRS accounting framework is of particular interest for banking su
 pervisors\, who are not generally trained as accountants. The financial 
 crisis revealed a particular weakness in banking supervision in this are
 a. The course will cover both the old and new standards and their implic
 ations for banking supervisors. Participants in this course will gain an
  insight into the general construction of the most common financial inst
 ruments\, with particular emphasis on how they are combined to create mo
 re advanced forms of financial investments. The seminar will also examin
 e the risk structure of financial instruments and its impact on accounti
 ng treatment. The latest IFRS developments bring accounting regulations 
 into line with the requirements of Basel II and III. Particular attentio
 n will be given to the “three bucket approach” for the treatment of loan
 s.\n\nContent\nForms and risk structure of financial instruments as curr
 ently traded across the world\nAccounting treatment according to IAS 32 
 and 39 (the “old world”)\nAccounting treatment according to IFRS 9 (the 
 “new world”)\nThe “three bucket approach” of IFRS 9 and models to calcul
 ate the necessary probabilities of default\n\nTarget group\n\nMid to sen
 ior-level banking supervisors from central banks and supervisory authori
 ties. \n\nPlease note:\n\nA nomination is required in order to participa
 te in our in-person courses.
LOCATION:Frankfurt am Main
CONTACT:Deutsche Bundesbank – CIC\, tzk@bundesbank.de\, +49 69 9566-36605
 
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