Aller à : contenu haut bas recherche
 
 
EN     FR
Vous êtes ici:   UNIL > HEC Inst. > HEC App. > SYLLABUS
 
 

Bank Accounting and Reporting

  • Teacher(s):   M.Dong  
  • Course given in: English
  • ECTS Credits: 3 credits
  • Schedule: Spring Semester 2020-2021, 2.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programme: Master of Science (MSc) in Accounting, Control and Finance
  • Permalink:



       

 

Objectives

Accounting and financial reporting for bank and financial institutions are rather challenging than those for nonfinancial firms since banks create complex financial products and transactions that often stress existing financial reporting rules. Subsequent the recent financial crisis, regulatory bodies such as Basel Committee, and accounting standard setters such as IASB and FASB, have issued a flow of new rules and policy aiming at improve the transparency, the efficiency and the stability of banking and financial system. Reflecting these facts, a primary goal of this course is to provide students with the intellectual tools to understand banks major risks and the solutions in managing various risks in relation to banks business activities. Such understanding requires an awareness of the economically important features of banks business models and how these features are reflected in banks risk exposure and captured by bank-specific regulations.

Relevantly, the second main purpose of the course is to learn how to interpret bank’s annual and Pillar 3 reports. Using real cases and bank’s reporting, we will discuss how to account for different types of risks associated with banks specific financial instruments, what are the accounting challenges rose by hedging activities and complex structured transactions such as securitization, and how the problem of banks opacity is mitigated in part through disclosure.

Thus, the course will help master students to gain an in-depth understanding and practical knowledge on bank accounting from the perspectives of risk management and the implementation of both accounting standards and Basel rules.

Contents

The course is structured in two main parts:

Part 1: Banking system and regulation

  • Introduction of banking & bank reporting
  • Major risks and risk management system in banks
  • Basel Rules and regulatory capital

Part 2: Special accounting issues related to banking risks

  • Accounting for credit risk under IFRS 9
  • Market risk under fair value accounting
  • Derivatives and hedge accounting
  • Securitization

References

    AG: Arnold G. 2014. The Financial Times Guides to Banking: Peason ltd.
    GA: Ghosh, A., 2012. Managing Risks in Commercial and Retail Banking: John Wiley & Sons, Inc.
    RS: Ryan, S. 2007. Financial Instruments and Institutions, Accounting and Disclosure Rules. 2nd Edition. Hoboken, New Jersey: John Wiley and Sons, Inc.
    CM: Choudhry, M. 2012. The principles of Banking. Singapore: John Wiley and Sons, Inc.

Pre-requisites

  • Accounting treatment for financial instruments under IFRS 9;
  • A general knowledge on banking industry and capital market;
  • Banks' reporting and Basel regulation

Evaluation

First attempt

Exam:
Written 1h30 hours
Documentation:
Allowed
Calculator:
Allowed
Evaluation:

Final written exam (100%).

According to the sitution of covid epidemic, the right to change or modify the terms, evluation methode, and exam condition contained in this course sites is well reserved, at any time during the Spring term.

Retake

Exam:
Written 1h30 hours
Documentation:
Allowed
Calculator:
Allowed
Evaluation:

RETAKE SESSION 2021

Final written exam (100%), suject to change according to Covid epidemic situation.



[» go back]           [» courses list]
 
Search


Internef - CH-1015 Lausanne - Suisse  -   Tél. +41 21 692 33 00  -   Fax +41 21 692 33 05
Swiss University