Three courses on the IFRS framework applied to banking, from financial instrument recognition to regulatory reporting.
IFRS Standards Applicable to Banks
The standards that genuinely concentrate the interpretation issues
Description
A banking institution does not apply the whole IFRS framework with equal intensity: a handful of standards concentrate most of the interpretation issues and most of the discussion with auditors. This three-day course provides the overview of applicable standards, identifies those carrying the real difficulties, and locates the European endorsement timetable currently under way.
Learning objectives
By the end of the course, participants will be able to:
- Locate the IFRS and IAS standards applicable to banking activities
- Identify the standards that concentrate interpretation issues
- Understand the European endorsement process and its timetable
- Locate the main differences from the local accounting framework
- Spot the standard-setting developments in preparation and their deadlines
- Organise the institution’s standards watch
Teaching methods and resources
Structured input based on the texts of the standards and published positions. Banking case studies, classification exercises, guided readings of published financial statements. Framework comparison table and endorsement timetable. Validation quizzes by standard.
Course programme
1. Locating the framework and its architecture
- Understand how the framework is built and the standard-setter’s role
- Locate the conceptual framework and its scope
- Distinguish standards, interpretations and agenda decisions
- Understand the European endorsement process
Practical work: guided reading of the endorsement status report. Identification of the texts applicable to the current financial year.
2. Identifying the standards that matter for a bank
- Locate the standards on financial instruments
- Understand the presentation and disclosure standards
- Locate the consolidation standards
- Identify the standards that are marginal for banking activity
Practical work: mapping the standards applicable to an institution based on its business model.
3. Understanding the main divergences from the local framework
- Locate the most significant measurement differences
- Understand the divergences in consolidation scope
- Identify the recurring restatements
- Handle the coexistence of both frameworks within the institution
Practical work: identification of restatements on a set of local-GAAP accounts. Presentation of the significant differences.
4. Reading IFRS financial statements
- Locate the required statements and how they connect
- Read the notes and find the useful information in them
- Identify the significant judgements and estimates disclosed
- Compare two institutions on a consistent basis
Practical work: comparative analysis of the notes of two European banks. Identification of divergences in interpretation.
5. Organising standards watch
- Follow the standard-setter’s work and open consultations
- Anticipate the effect of a standard in preparation
- Organise the institution’s response to consultations
- Prepare for application deadlines
Practical work: building an eighteen-month standards watch calendar for a given institution.
Participants
Bank accountants, internal auditors and financial controllers.
Prerequisites
Command of general accounting principles. Practical experience of the local framework is a useful starting point.
Trainer credentials
The experts who deliver our courses are specialists in the subjects covered. They are validated by our teaching teams on both subject knowledge and teaching ability, for each course they deliver. They have at least ten years of experience in banking or consulting and hold, or have held, positions of responsibility.
Assessment
The trainer assesses progress throughout the course through quizzes, case studies and simulations. Participants also complete a positioning test before and after the course to validate the skills acquired.
Teaching resources and materials
- Audiovisual aids, documentation and course materials, applied practical exercises with worked solutions, case studies and presentation of real cases.
- At the end of each course, Helios Advisory provides participants with a course evaluation questionnaire, which is then analysed by our teaching teams.
- An attendance sheet per half-day is provided at the end of the course, together with a certificate of completion where the participant has attended the full session.
Enrolment and lead times
Enrolment is finalised with our teaching team. Send us your request through the contact form: we will confirm the next available sessions and the enrolment arrangements suited to your situation.
Accessibility
For any question or requirement relating to accessibility, contact us through the contact form. Each situation is reviewed with you so that the course arrangements can be adapted.
Accounting for Financial Assets and Liabilities
Classification, expected credit losses and hedging, 2026 amendments included
Description
Accounting for financial instruments concentrates most of the IFRS complexity for a bank: classification drives measurement, impairment rests on expected rather than incurred losses, and hedge accounting imposes strict documentation. This four-day course covers all three on banking cases, incorporating the amendments applicable to annual periods beginning on or after 1 January 2026.
Learning objectives
By the end of the course, participants will be able to:
- Classify a financial asset by business model and cash flow characteristics
- Assess the contractual cash flows of a loan, including one carrying sustainability-linked features
- Calculate an impairment allowance under the expected credit loss model
- Locate the three stages of deterioration and the transfer criteria
- Document a hedging relationship and measure its effectiveness
- Handle the derecognition of a financial asset or liability
Teaching methods and resources
Technical input followed by classification and calculation exercises. Classification case studies, impairment calculation exercises, hedge documentation workshops. Classification decision tree and hedge documentation template. Validation quizzes by topic.
Course programme
1. Classifying financial assets
- Locate the business model and how it is assessed at portfolio level
- Assess the contractual cash flow characteristics
- Handle loans carrying sustainability-linked margin features
- Locate reclassification cases and their conditions
Practical work: classification of six financial instruments, including one sustainability-linked loan. Justification of the classification chosen.
2. Measuring and recognising
- Apply amortised cost measurement and the effective interest rate
- Locate fair value measurements and where the offset goes
- Handle transaction costs and fees
- Account for derivative instruments
Practical work: calculation of the effective interest rate and construction of the amortisation table for a loan with fees.
3. Impairing under expected credit losses
- Locate the three stages of deterioration and the transfer criteria
- Build the calculation parameters and the forward-looking information
- Handle assets credit-impaired on initial recognition
- Document the judgements applied
Practical work: calculation of an impairment allowance on a three-stage portfolio, then sensitivity analysis to the assumptions.
4. Documenting hedge accounting
- Distinguish fair value hedges from cash flow hedges
- Assemble the documentation required at inception
- Measure effectiveness and handle the ineffective portion
- Locate the proposed developments to the hedging model
Practical work: assembly of a complete hedge documentation file, then cross-review between subgroups.
5. Derecognising
- Apply the derecognition criteria for a financial asset
- Handle disposals with a retained residual interest
- Locate the derecognition date for settlement through an electronic payment system
- Handle the substantial modification of a financial liability
Practical work: analysis of four disposal transactions and determination of the applicable derecognition treatment.
Participants
Accountants, risk managers and financial controllers.
Prerequisites
Knowledge of financial statements and common financial products. Attending the IFRS Standards Applicable to Banks module first is recommended.
Trainer credentials
The experts who deliver our courses are specialists in the subjects covered. They are validated by our teaching teams on both subject knowledge and teaching ability, for each course they deliver. They have at least ten years of experience in banking or consulting and hold, or have held, positions of responsibility.
Assessment
The trainer assesses progress throughout the course through quizzes, case studies and simulations. Participants also complete a positioning test before and after the course to validate the skills acquired.
Teaching resources and materials
- Audiovisual aids, documentation and course materials, applied practical exercises with worked solutions, case studies and presentation of real cases.
- At the end of each course, Helios Advisory provides participants with a course evaluation questionnaire, which is then analysed by our teaching teams.
- An attendance sheet per half-day is provided at the end of the course, together with a certificate of completion where the participant has attended the full session.
Enrolment and lead times
Enrolment is finalised with our teaching team. Send us your request through the contact form: we will confirm the next available sessions and the enrolment arrangements suited to your situation.
Accessibility
For any question or requirement relating to accessibility, contact us through the contact form. Each situation is reviewed with you so that the course arrangements can be adapted.
Financial & Regulatory Reporting
Two production chains, one audit trail
Description
Producing financial statements and regulatory returns draws on the same data but follows different logics, which creates differences that must be explained. This four-day course covers both production chains, how they connect, and the audit trail that allows every published figure to be justified.
Learning objectives
By the end of the course, participants will be able to:
- Produce a set of individual and consolidated financial statements
- Locate the main regulatory returns expected by the supervisor
- Explain the differences between accounting and prudential data
- Organise the audit trail from source data to published statement
- Locate the forthcoming presentation changes and their consequences
- Organise closing work and its timetable
Teaching methods and resources
Technical input followed by production exercises on data sets. Accounting and prudential reconciliation case studies, statement building exercises, audit trail workshops. Statement templates and reconciliation grid. Peer exchange between participants.
Course programme
1. Producing individual financial statements
- Build the balance sheet and income statement in the required formats
- Prepare the cash flow statement
- Draft the notes and select the significant information
- Handle events after the reporting period
Practical work: production of a set of financial statements from a supplied trial balance.
2. Consolidating
- Determine the scope and the applicable methods
- Eliminate intragroup transactions and internal profits
- Account for goodwill and non-controlling interests
- Handle entries to and exits from the scope
Practical work: consolidation of a simplified group of three entities, with elimination of intragroup transactions.
3. Producing regulatory returns
- Locate the main returns and their frequency
- Understand prudential definitions and how they differ from accounting ones
- Organise the collection of the specific data required
- Handle consistency checks and rejections
Practical work: production of a regulatory return from the same data as the financial statements. Explanation of the differences observed.
4. Organising the audit trail
- Trace the path from source data to published figure
- Document restatements and judgements
- Organise first and second level controls
- Prepare for the work of auditors and the supervisor
Practical work: reconstruction of the audit trail for a financial statement line, from source system to publication.
5. Steering the closing
- Build the closing timetable and its checkpoints
- Organise coordination between accounting, risk and the business
- Handle last-minute adjustments and their documentation
- Prepare the transition to the new presentation requirements
Practical work: building a quarterly closing timetable with weak points and safety margins identified.
Participants
Accountants, risk managers and regulatory officers.
Prerequisites
Practical experience of accounting production or prudential reporting. No academic prerequisite.
Trainer credentials
The experts who deliver our courses are specialists in the subjects covered. They are validated by our teaching teams on both subject knowledge and teaching ability, for each course they deliver. They have at least ten years of experience in banking or consulting and hold, or have held, positions of responsibility.
Assessment
The trainer assesses progress throughout the course through quizzes, case studies and simulations. Participants also complete a positioning test before and after the course to validate the skills acquired.
Teaching resources and materials
- Audiovisual aids, documentation and course materials, applied practical exercises with worked solutions, case studies and presentation of real cases.
- At the end of each course, Helios Advisory provides participants with a course evaluation questionnaire, which is then analysed by our teaching teams.
- An attendance sheet per half-day is provided at the end of the course, together with a certificate of completion where the participant has attended the full session.
Enrolment and lead times
Enrolment is finalised with our teaching team. Send us your request through the contact form: we will confirm the next available sessions and the enrolment arrangements suited to your situation.
Accessibility
For any question or requirement relating to accessibility, contact us through the contact form. Each situation is reviewed with you so that the course arrangements can be adapted.
Practical information
The following applies to every programme presented on this page.
Funding
Several funding routes exist and depend on your professional situation: skills development plan, sector funding bodies, or direct company funding. Contact us so we can work out the most suitable option together.
Timetable
Courses run from 9.00 to 17.30, with a lunch break of one hour to an hour and a half. Participants are welcomed from 8.45. Breaks and lunches are provided. For four or five day courses, sessions finish at 16.00 on the final day.
Dates and locations
In-company and open sessions are arranged on request, at our premises, at yours, or remotely. Contact us for the next available dates and to agree the format best suited to your teams.
A question or a specific requirement?
Every programme can be adapted to your context, your sector and the level of your teams. We will come back to you with a tailored proposal, a schedule and a price matching your request.
This programme is an original work designed by the teaching teams of Helios Advisory. Any reproduction, representation, adaptation or exploitation, in whole or in part, without prior written authorisation, is strictly prohibited.