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DTSTAMP:20260505T102957Z
DTSTART;VALUE=DATE:20240522
DTEND;VALUE=DATE:20240524
SUMMARY:Accounting for banking supervisors
TRANSP:TRANSPARENT
UID:2024_05_22_accounting_for_banking_supervisors_917770
DESCRIPTION:Deadline for application\n\n03 May 2024\n\nObjective\n\nAccou
 nting issues are not usually something that banking supervisors focus on
 \, as they are not – in general – trained as accountants. Nevertheless\,
  the financial crisis exposed a particular weakness in banking supervisi
 on in this area. This course takes a closer look at general and basic as
 pects of accounting and their implications for banking supervisors. Part
 icipants will gain specific insights into the most important internation
 al accounting standards (IAS and IFRS). Banking supervisors also need to
  understand the substance of and\, most importantly\, the hidden informa
 tion contained in annual reports prepared by commercial banks and enterp
 rises. International accounting standards are constantly evolving and ha
 ve recently become more similar to the requirements of Basel II and III.
  The extent of these similarities is another topic covered by this cours
 e.\n\nContents\nMeaning of accounting\, basic techniques\, and developme
 nts in national and international accounting standards\nTypical structur
 e and substance of financial statements prepared by banks and non-banks 
 (IAS 1)\nThe main standards within IAS/IFRS\, such as tangible and intan
 gible assets (IAS 16\, IAS 38 and IAS 40)\nAccounting for subsidiaries (
 IAS 24\, IAS 28 and IAS 31)\nDiscontinued operations (IFRS 5)\nConsolida
 ted and separate financial statements (IAS 27)\nImpairment of assets (IA
 S 36)\nFair value measurement (IFRS 13)\nFinancial instruments (IAS 32 a
 nd IFRS 9)\nSupervisory aspects of financial reporting\n\nTarget group\n
 \nJunior to mid-level banking supervisors from central banks and supervi
 sory authorities.\n\nTechnical requirements\n\nComputer with microphone\
 , camera\, speakers or headphones\; an up-to-date internet browser.
LOCATION:Online platform
CONTACT:Deutsche Bundesbank – CIC\, tzk@bundesbank.de\, +49 69 9566-36605
 
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