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Essential of IFRS 9 for banks
Objectifs
Programme
- 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.
- 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.
1SCOPE OF APPLICATION AND FEATURES OF IFRS
1Aims 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.
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
2Defining financial instruments.
The various methods:
- Amortised cost.
- Fair value.
- Impairment.
- Notion of business model and SPPI test.
- Summarized overview of IFRS 9.
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
3Assets 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.
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
4Trading 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).
The new conditions under IFRS 9.
Fair value hedge:
- Definition.
- Accounting schemes.
Cash flow hedge :
- Definition
- Accounting schemes.
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).
The new conditions under IFRS 9.
Fair value hedge:
- Definition.
- Accounting schemes.
Cash flow hedge :
- Definition
- Accounting schemes.
5SYNTHESIS AND CONCLUSION
5Synthesis of the day.
Evaluation of training.
Synthesis of the day.
Evaluation of training.
Public visé
- 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.
Prérequis
- General knowledge about accounting and banking.
Méthodes pédagogiques
- PowerPoint 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.
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