Bank accounting

Adkins Matchett & Toy

Course

Inhouse

Price on request

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Description

  • Type

    Course

  • Methodology

    Inhouse

  • Class hours

    1h

This course looks at: Banks' financial statements. IAS 39: Financial Instruments. Accounting for business combinations and consolidated accounts. Disclosure and future developments

About this course

None

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Course programme

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

See related categories

Bank accounting

Price on request

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See all