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Accounting Standards
(IAS / IFRS) for Banks
Who should attend
Bank employees and specialists dealing directly and indirectly with bank
financial statements prepared according to international standards.
Objectives
Duration
To acquire theoretical knowledge about principles of preparation
3 days / 24 academic hours
of international financial statements
24 CPD-units / 21 CPE credits
To become familiar with the IAS / AFRS applicable to bank industry
To consider specific cases of IAS / IFRS application by banks.
Required level of preparation
Training methodology
Prior to this training we
recommend the participants Training is conducted in an interactive form and includes a number
first attend our training of case studies.
“IFRS / US GAAP: Conceptual Training participants are provided with specially designed training
Framework and Presentation materials in Russian language.
of Financial Statements”,
“IFRS / US GAAP: Accounting Training outline
Estimates in Preparation Day 1
of Financial Statements”,
“Accounting for Financial Financial reporting in credit institutions
Instruments (IAS / IFRS / Financial statements purposes
US GAAP)”. History, objectives, structure of IASB
Basic principles of financial reporting
IAS 1 “Presentation of financial statements”
Goal and application of standard
Components of financial reporting
Accuracy of reporting and its’ accordance with IFRS
IAS16 “Fixed Assets”
Definition
Definition criteria
Recognition and initial measurement
Subsequent measurement
Depreciation
Disposal
Disclosures
International Accounting Standards (IAS / IFRS) for Banks 2
How to apply?
Please complete the registration form online
at our web site: ey.com/cis/academy