ACCOUNTING FOR FINANCIAL INSTRUMENTS AND INSTITUTIONS
Corso
A Padova
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Descrizione
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Tipologia
Corso
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Luogo
Padova
The exam tests the problem solving ability. Students will be evaluated considering assignments and team works.
Sedi e date
Luogo
Inizio del corso
Inizio del corso
Opinioni
Programma
1. Introduction to bank reporting
• General analysis of bank’s financial statements
• Overview of bank regulation and standards
2. Financial Instruments
• Amortized cost accounting vs fair value accounting
• Debate on fair value accounting
• Accounting for investment securities (reclassification, gains trading, impairment)
3. Loans
• Accounting for loans and loan losses
• Accounting and disclosure for impaired and unimpaired loans
• Loan portfolio quality and loan loss reserve adequacy
4. Securitization
• Securitization structures
• Accounting for securitization
5. Derivatives and Hedging
• Economic hedge vs accounting hedge
• Fair value vs cash flow hedge
• Required disclosure
Hai bisogno di un coach per la formazione?
Ti aiuterà a confrontare vari corsi e trovare l'offerta formativa più conveniente.
ACCOUNTING FOR FINANCIAL INSTRUMENTS AND INSTITUTIONS