Bank Accounting and Reporting
- Enseignant(s): M.Dong
- Titre en français: Comptabilité bancaire et reporting
- Cours donné en: anglais
- Crédits ECTS: 3 crédits
- Horaire: Semestre de printemps 2021-2022, 2.0h. de cours (moyenne hebdomadaire)
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séances
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site web du cours
- Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
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ObjectifsAccounting 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. ContenusThe course is structured in two main parts: Part 1: Banking system and regulation
Part 2: Special accounting issues related to banking risks
RéférencesPré-requis
Evaluation1ère tentative
Rattrapage
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