Objectifs
- Defining the main accounting rules defined by IFRS 9 in a bank environment.
- Understanding the accounting risks.
- Being able to propose improvements in the accounting organization.
- Being a credible partner for the financial departments of the bank.
Animateur(s)
Hugues BEAUGRAND
beaugrand@afges.com
- Comptabilité bancaire.
- Audit et contrôle interne.
- Exigence prudentielle et ALM.
Alain GHNASSIA
ghnassia@afges.com
- Bâle III.
- ALM.
- IFRS.
- Contrôle interne.
Programme
1BANKING ENVIRONMENT
Individual and consolidated financial statements:
- Targets of the different financial statements.
- Content of the accounts.
Main principles of bank accounting:
- Amortized cost.
- Fair value.
- Impairment.
2PRINCIPLES OF ACCOUNTING INTERNAL CONTROL
The different levels of controls (definition and links):
- Operational control of the accounts.
- Permanent control.
- Periodic control.
Definition of “account justification”.
Typology of accounts (sensitive accounts).
Accounting procedures manual.
3RETAIL AND CORPORATE BANK
Lending operations:
- Short-term loans.
- Equipment loans.
- Housing loans.
- Finance lease.
The credit risk:
- Definition of the “expected credit loss”
- The three buckets of the impairment.
- Checking the classification of assets and their impairment.
Customer accounts:
- Current accounts.
- Special savings accounts.
- Other accounts.
Suspense accounts.
Other activities:
- Tangible and intangible assets.
- Miscellaneous debtors and creditors.
- Overhead costs.
4TREASURY
Loans and borrowings:
- Without guarantee.
- Securities sold or purchased under repurchased agreement (REPO).
Assets at amortized cost:
- Notion of business model
- “SPPI” test.
Assets at fair value through OCI (recyclable and non-recyclable)
Assets at fair value through PL:
- General rules.
- The fair value option.
Liabilities:
- Liabilities at amortized cost.
- Liabilities at fair value:
- Trading.
- Fair value option.
- The own credit risk.
5DERIVATIVES
Derivatives classified as HFT.
- CVA and DVA
- Clean price vs dirty price
Conditions to classify a derivative as a hedging financial instrument.
The fair value hedge.
The cash flow hedge.
The other derivatives (briefly).
6SYNTHESIS AND CONCLUSION
Synthesis of the three days.
Evaluation of training.
Public et pré-requis
Participants
- Statutory auditors and their co-workers, auditors, internal inspectors and internal controllers.
Supports et moyens pédagogiques
- Power point documentation:
It has been adapted to be used in distance:- More examples.
- More illustrations.
- Alternate illustrations and practical exercises, exercises under Excel.
- QCU, True/False, questions/answers to verify, review and confirm what has been achieved.
Connaissances requises
- General knowledge about accounting and banking.
Dates
| Dates | Localisation / Modalité | Animateur(s) | |
|---|---|---|---|
| 06/05/2024 | Paris | Hugues BEAUGRAND + 1 | S'inscrire |
| 06/05/2024 | Distanciel | Hugues BEAUGRAND + 1 | S'inscrire |
| 12/11/2024 | Paris | Hugues BEAUGRAND + 1 | S'inscrire |
| 12/11/2024 | Distanciel | Hugues BEAUGRAND + 1 | S'inscrire |
