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Accounting for Financial Instruments and Consolidation in Banks (IFRS 9 and IFRS 10)

This course will give you a deep understanding of the challenges faced by banks when applying financial instruments including derivatives accounting under IFRS 9 and when assessing whether a structured entity (i.e. a special purpose vehicle) should be consolidated under IFRS 10.

The seminar has a practical approach and is split into two modules. The first module covers financial instruments accounting under IFRS 9. Learning is based on a heavy use of real examples, taken from the practical discussions that the teacher has had with European global banks. Derivatives, repos and contingent convertible (CoCos) are covered in detail.

The second module covers consolidation of structured entities under IFRS 10. The module is taught with a hands-on approach, dissecting and performing a step-by-step assessment of two real life cases: (i) an RBS deleveraging securitisation executed with Blackstone and (ii) an investment fund sponsored by Deutsche Bank.

All participants receive a copy of the “Accounting for Derivatives” book by the course leader Juan Ramirez.

  • Date:
  • Please contact us
  • Venue:
  • Central London
  • Fee:

  • You might be eligible for preferential rates. Please contact us to check if your company is a member of the LFS Global Client Programme.

Who The Course is For

  • Accounting and regulatory capital professionals at banks
  • Banking auditors at accounting firms
  • Credit and equity research analysts
  • Banking regulators
  • Basel III optimization structurers in investment banks

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Prior Knowledge

  • Basic understanding of a bank´s financial statements
  • Basic understanding of repos, interest rate swaps and credit default swaps
  • Basic understanding of securitisations

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