Programme in preparation

IFRS - International Financial Reporting Standards

This course can cover the following items: Introduction to IFRS, portfolio concepts, hedging and financial statements, disclosures (IAS 32), credit products (IAS 17, 18 & 39), impairment (IAS 36), Basel II / III and IFRS, Accounting & Reporting, IFRS 9, fair value (IAS 13), regulatory reporting. Interactive exercises and examples.

Please revert to the House of Training for further information. 

Location & Duration

In Luxembourg: 4 days. 

In HoT-ATTF partner countries: 3 days.

Detailed programme Explode

Introduction to IFRS

  • Introduction
  • IFRS Portfolio concepts
    • AFS, Trading, FVTPL (IAS 39)
    • Loans & Advances (IAS 39)
    • Amortized Cost, fees, EIR (IAS 18)
  • Introduction to Hedging (IAS 39)
    • Fair Value
    • Cash Flow
    • Foreign Investment Hedge
    • Portfolio Hedge of interest
  • Introduction to IFRS Financial Statements (IAS 1, IFRS 7)
    • Balance Sheet
    • Profit and Loss
    • Off Balance Sheet
    • Cash Flow / Equity
    • Disclosures (IAS 1, 32)
  • Introduction Summary

 

Interactions & Advanced Techniques

  • Credit Products (IAS 39)
    • Loans
    • Off Balance Sheet products
    • Fees
    • EIR Examples (IAS 18)
    • Leases (IAS 17)
  • Impairment (IAS 36)
    • Specific Individual
    • Specific Collective
    • Realised but not yet reported
  • Basel II/III and IFRS
    • Differences
    • Collateral values
    • Spreading and Optimizing
    • Accounting for taking of collateral

Accounting & Reporting

  • Upcoming challenges
    • IFRS 9
    • Expected Credit losses
    • Macro Hedge accounting
  • Fair Value (IAS13/IFRS7)
    • Level 1, 2 and 3
    • Disclosures
  • Regulatory Reporting - European Example
    • FINREP
      • Primary Reports (B/S, P&L, Credits)
      • Secondary Reports (Pensions, Capital, Misc PnL)
    • COREP (CRD IV/Basel III)

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Slideshow

From 13/05 to 21/05/2020
Seminar: Credit Risk and Cash Flow Analysis - Inspiring Cases
Where: Virtual Classroom for Albanian professionals

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Testimonial

Agon Paqariti - Kosovo
TEB SH.A

about
Retail Banking & New Distribution Channels and E-Banking
2019-06-19 / Pristina

In general, it was one of the most non-boring trainings that I ever attended. A lot of examples, mostly based on experience of the trainer. Also, all of the information can be implemented in my bank too, which means even the samples were futuristic, none of them were impossible to be developed. It was a great experience and good opportunity to open our minds.

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