Accounting for banking supervisors

Deadline for application

03 May 2024


Accounting 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 supervision in this area. This course takes a closer look at general and basic aspects of accounting and their implications for banking supervisors. Participants will gain specific insights into the most important international accounting standards (IAS and IFRS). Banking supervisors also need to understand the substance of and, most importantly, the hidden information contained in annual reports prepared by commercial banks and enterprises. International accounting standards are constantly evolving and have recently become more similar to the requirements of Basel II and III. The extent of these similarities is another topic covered by this course.


  • Meaning of accounting, basic techniques, and developments in national and international accounting standards
  • Typical structure and substance of financial statements prepared by banks and non-banks (IAS 1)
  • The main standards within IAS/IFRS, such as tangible and intangible assets (IAS 16, IAS 38 and IAS 40)
  • Accounting for subsidiaries (IAS 24, IAS 28 and IAS 31)
  • Discontinued operations (IFRS 5)
  • Consolidated and separate financial statements (IAS 27)
  • Impairment of assets (IAS 36)
  • Fair value measurement (IFRS 13)
  • Financial instruments (IAS 32 and IFRS 9)
  • Supervisory aspects of financial reporting

Target group

Junior to mid-level banking supervisors from central banks and supervisory authorities.

Technical requirements

Computer with microphone, camera, speakers or headphones; an up-to-date internet browser.

Registration deadline expired.