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Accounting for Structured Financial Solutions (IFRS 9 and IFRS 10)

The main objective of this course is to provide a deep understanding of the challenges faced when applying financial instruments including derivatives accounting under IFRS 9, and when assessing whether a special purpose vehicle should be consolidated under IFRS 10.

The programme 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 hybrid funding 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 three real life cases: (i) an RBS deleveraging securitization executed with Blackstone, (ii) an investment fund sponsored by Deutsche Bank and (iii) a synthetic securitization by Commerzbank.

All participants will receive a copy of Juan Ramirez's book "Accounting for Derivatives: Advanced Hedging under IFRS 9", published by Wiley Finance.

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Who The Course is For

  • Structuring professionals at investment banks
  • Accounting and regulatory capital professionals at banks
  • Banking auditors at accounting firms
  • Credit and equity research analysts
  • Banking regulators

Learning Objectives

  • Gain familiarity with the accounting for financial instruments and structured vehicles
  • Enhance the ability to design solutions with a favourable accounting treatment
  • Identify opportunities for marketing structured solutions

Prior Knowledge

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

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