All Financial Institutions (FIG) Modules
- Insurance Regulation Solvency II
- Insurance Forecasting and Valuation
- Insurance Company Accounting
- Bank Capital Hybrids
- Bank Analysis and Valuation in the Current Crisis
- Bank Transaction Analysis
- Bank Forecasting and Valuation - Advanced Topics
- Bank Forecasting & Valuation
- Bank Accounting
- Regulatory Capital and Economic Capital
Financial Training Courses
Bank Accounting
- Categorized in: Financial Institutions (FIG)
This course looks at:
- Banks’ financial statements
- IAS 39: Financial Instruments
- Accounting for business combinations and consolidated accounts
- Disclosure and future developments
Banks’ financial statements
- Key items - balance sheet and income statement
- Loans, investments, deposits, non-deposit funding, equity and capital
- Net interest and non-interest income, operating costs, profits
- Accounting for loans:
- Expected realisable value,
- Non-performing loans
- Understanding impairments vs. Write-offs
IAS 39: Financial Instruments
- Held to maturity, vs. Available for sale, vs. At fair value through the profit and loss
- Repos and securities lending
- Accounting for derivatives
- Hedge accounting and fair value option
- Did fair value exacerbate the current crisis?
Accounting for business combinations and consolidated accounts
- Key principles: subsidiaries, associates vs. investments
- Accounting for special purpose vehicles SPEs and various structures: SIVs
Disclosure and future developments
- Fair value and level 1,2,3 assets
- Convergence with US GAAP
- Revision of securitisation structures
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