Accounting for banks

An overview of the IFRS accounting rules for banks

Accountants and analysts who need to know more about the financial reporting of the activities of banks.

The financial reporting of the banking businesses has been an area of significant change in recent years, and both accountants and non-accountants within this industry need to understand the changes and how the accounting rules impact their roles.

This one-day course is designed to give participants an overview of the IFRS accounting rules for banks.

• The mechanics of (and the key players in) the banking industry.
• Format and presentation of banks' financial statements (income statement, statement of financial position and cash flow statement).
• Accounting for investments and other financial assets: IAS 39, IFRS 7 and IFRS 9.
• Accounting for particular banking activities; repos and securities lending, hedge accounting, securitisation arrangements etc.
• Accounting for business combinations within the banking sector.
• Key IFRS / US GAAP differences.
• Industry accounting trends and latest developments.

A basic understanding of how banks operate and of the fundamental accounting rules.

General information

CIMA members and students should log in to their MY CIMA account in order to receive the appropriate discounts.

The course starts at 9.00am. Lunch and refreshments are included.

6 CPD hours (where applicable)

CIMA Mastercourses held in partnership with BPP 

Find out more
If you have any queries please email or phone us on +44 (0)845 026 4722.

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