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DTSTAMP:20260505T010319Z
DTSTART;VALUE=DATE:20240220
DTEND;VALUE=DATE:20240222
SUMMARY:Accounting for banking supervisors
TRANSP:TRANSPARENT
UID:2024_02_20_accounting_for_banking_supervisors_917750
DESCRIPTION:Deadline for application\n\n29 December 2023\n\nObjective\n\n
 The treatment of financial instruments within the IAS/IFRS accounting fr
 amework is of particular interest for banking supervisors\, who are not 
 – in general – trained as accountants. Nevertheless\, the financial cris
 is revealed a particular weakness in banking supervision in this area. T
 he course will cover both the old and new standards and their implicatio
 ns for banking supervisors. Participants in this course will gain an ins
 ight into the general construction of the most common financial instrume
 nts\, with particular emphasis on how they are combined to create more a
 dvanced forms of financial investments. Another area this seminar will f
 ocus on is the risk structure of financial instruments and its impact on
  accounting treatment. The latest IFRS developments bring accounting reg
 ulations into line with the requirements of Basel II and III\; the cours
 e will also examine how this alignment is achieved in practice.\n\nConte
 nts\nForms and risk structure of financial instruments as currently trad
 ed throughout the world\nAccounting treatment according to IAS 32 and 39
  (the “old world”)\nAccounting treatment according to IFRS 9 (the “new w
 orld”)\nHedge accounting according to IAS 39 and IFRS 9\nImpairment unde
 r IFRS 9 and the Basel Framework\n\nTarget group\n\nMid to senior-level 
 banking supervisors from central banks and supervisory authorities.
LOCATION:Frankfurt/Main
CONTACT:Deutsche Bundesbank – CIC\, tzk@bundesbank.de\, +49 69 9566-36605
 
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