Accounting for banking supervisors Online course
02 September 2022
The treatment of financial instruments within the accounting framework of IAS/IFRS is of particular interest for banking supervisors, who – in general – do not have an educational background as accountants. Nevertheless the financial crisis revealed a particular weakness of banking supervision in this area, which is a requirement of Pillar 3 of the Basel II agreement. The course will cover both the old and new standards and the implications for banking supervisors. Participants of this course will gain insight into the general construction of the most common financial instruments, with particular emphasis on how they are combined to create more advanced forms of financial investments. Another focus of this seminar will be the risk structure of financial instruments and its impact on the accounting treatment. The latest IFRS developments align the accounting regulations with requirements of Basel II and III and the course will also examine how this alignment is achieved in practice.
- Forms and risk structure of financial instruments as currently traded throughout world
- Accounting treatment according to IAS 32 and 39 (the “old world”)
- Accounting treatment according to IFRS 9 (the “new world”)
- Hedge accounting according to IAS/IFRS
- Impairment testing under IFRS 9 and Basel agreement
Mid to senior-level bank supervisors from central banks and supervisory authorities.
Computer with microphone, camera, speakers or headphones; an up-to-date internet browser.
Please apply online by clicking on the registration button within the application period.