Objectifs
- Defining the main accounting rules defined by IFRS 9 in a bank environment.
- Being able to understand the main features of the financial statements.
- Preparing to follow more complex trainings.
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
1SCOPE OF APPLICATION AND FEATURES OF IFRS
Aims of the IASB.
The choices made by the European Union.
The French issue.
Situation in Europe and the rest of the world.
Overview of published standards.
2FINANCIAL INSTRUMENTS: DEFINITION AND ACCOUNTING PRINCIPLES
Defining financial instruments.
The various methods:
- Amortised cost.
- Fair value.
- Impairment.
- Notion of business model and SPPI test.
- Summarized overview of IFRS 9.
3NON-DERIVATIVE FINANCIAL INSTRUMENTS
Assets at amortized cost:
Conditions of classification (business model and SPI test).
Accounting schemes.
Assets at fair value through OCI:
- Definition.
- Accounting schemes.
- Specific case of assets at fair value through non-recyclable OCI.
Assets at fair value through PL:
- Definition
- Accounting schemes.
- Specific issue of the “fair value option”.
Notion of “expected loss”.
The three buckets of the impairment.
Liabilities at amortized cost.
Liabilities at fair value:
- Trading.
- Fair value option.
- The specific case of the own credit risk.
4DERIVATIVE FINANCIAL INSTRUMENTS
Trading classification.
Many banks keep applying IAS 39 for hedge accounting, as allowed by IFRS 9.
Conditions for classifying a derivative as a hedging item.
The issue.
The three main conditions (under IAS 39).
Fair value hedge:
- Definition.
- Accounting schemes.
Cash flow hedge :
- Definition
- Accounting schemes.
5SYNTHESIS AND CONCLUSION
Synthesis of the days.
Evaluation of training.
Public et pré-requis
Participants
- Beginners in banking accounting.
- IT and administrative staff, internal and external auditors, management control department.
- Generally, people who wants to have a general overview of the banking accounting without entering into the most complex details.
Supports et moyens pédagogiques
- PowerPoint.
- Alternate illustrations and practical exercises.
- QCU, True/False, questions/answers to verify, review and confirm what has been achieved.
- Synthesis.
Connaissances requises
- General knowledge about accounting and banking.
Dates
| Dates | Localisation / Modalité | Animateur(s) | |
|---|---|---|---|
| 11/03/2025 | Paris | Hugues BEAUGRAND | S'inscrire |
| 11/03/2025 | Distanciel | Hugues BEAUGRAND | S'inscrire |
| 03/10/2025 | Paris | Hugues BEAUGRAND | S'inscrire |
| 03/10/2025 | Distanciel | Hugues BEAUGRAND | S'inscrire |
