Available courses

ELB - 021 - Introduction to IFRS 9: Financial instruments - Full course exam included

Overview Discussing the scope of IFRS 9. Providing an overview of the relevant first time adoption dates and the impact for banks.   Detailed Objectives A) Classification & Measurement: Understand the basic concepts of the classification and measurement requirements under IFRS 9. Providing…

ELB - 022 -Introduction to IFRS 9: Financial instruments - Exam not included

Overview Discussing the scope of IFRS 9. Providing an overview of the relevant first time adoption dates and the impact for banks.   Detailed Objectives A) Classification & Measurement: Understand the basic concepts of the classification and measurement requirements under IFRS 9. Providing…

ELB - 023 - Classification & Measurement under IFRS 9 - Full course exam included

Overview Understand the overall model of classification and measurement of financial assets Understand and apply the concepts of business model assessment and SPPI test, relevant to debt instruments Identify the different business models for debt instruments: hold to collect, hold to collect and se…

ELB - 024 - Classification & Measurement under IFRS 9 - Exam not included

Overview Understand the overall model of classification and measurement of financial assets Understand and apply the concepts of business model assessment and SPPI test, relevant to debt instruments Identify the different business models for debt instruments: hold to collect, hold to collect and se…

ELB - 025 - Impairment under IFRS 9 - Full course exam included

Overview Providing an overview of the differences between IAS 39 and IFRS 9 Discussing the approach for  the general model, the model for purchased or originated credit-impaired asset and the simplified approach model   Detailed Objectives A) Expected credit loss model: Understand the gen…

ELB - 026 - Impairment under IFRS 9 - Exam not included

Overview Providing an overview of the differences between IAS 39 and IFRS 9 Discussing the approach for  the general model, the model for purchased or originated credit-impaired asset and the simplified approach model   Detailed Objectives A) Expected credit loss model: Understand the gen…

ELB - 027 - IFRS cases: Full course exam included

Detailed Objectives A) Case 1 - Scoping Identify the account balances that would potentially be impacted by IFRS 9  Recognise which subtopic of IFRS 9 (i.e. impairments or classification and measurement) is potentially relevant for each account balance and what balance sheet and income stateme…

ELB - 028 - Hedge accounting under IFRS 9: Full course exam included

Overview Explaining the 3 main criteria that should be met to apply hedge accounting Requesting you to do certain exercises   Detailed Objectives A) Eligible hedge items and hedging instruments: Understand which asset or liability, unrecognised firm commitment or highly probable forecast …

ELB - 029 - Hedge accounting under IFRS 9: Exam not included

Overview Explaining the 3 main criteria that should be met to apply hedge accounting Requesting you to do certain exercises   Detailed Objectives A) Eligible hedge items and hedging instruments: Understand which asset or liability, unrecognised firm commitment or highly probable forecast …

ELB - 030 - Hedge Accounting: Similarities and differences between IAS 39 and IFRS 9 - Exam included

Overview The general accounting for financial instruments under IFRS leads to a mixed model of accounting: certain positions like derivatives are accounted at fair value through PL, while other financial instruments are at cost or at fair value but with re-measurement through OCI in equity. The pur…

ELB - 031 - Link between IFRS 9 and regulatory reporting - Full course exam included

Overview Understand the impact of risks in banking and the relation to prudential regulation Understand the difference in objectives between financial reporting and prudent regulation Understand how prudent regulations are implemented in Europe Understand the objective of the main prudential ratio#8230;

ELB - 032 -Link between IFRS 9 and regulatory reporting - Exam not included

Overview Understand the impact of risks in banking and the relation to prudential regulation Understand the difference in objectives between financial reporting and prudent regulation Understand how prudent regulations are implemented in Europe Understand the objective of the main prudential ratio#8230;

ELB - 033 - Tax accounting - Full course exam included

Overview Understand the basic principle and objective of accounting for income taxes Distinguish the taxes that fall in or outside the scope of IAS 12 Identify some of the key areas of the standard which require significant judgement   Detailed Objectives A) Recognition & measurement Under…

ELB - 034 - Tax accounting - Exam not included

Overview Understand the basic principle and objective of accounting for income taxes Distinguish the taxes that fall in or outside the scope of IAS 12 Identify some of the key areas of the standard which require significant judgement   Detailed Objectives A) Recognition & measurement Under…

ELB - 035 - Employee benefits & provisions - Full course exam included

Overview Understand the employee benefits covered by IAS 19   Detailed Objectives A) Pension plan classification Understand the difference between defined benefit and defined contribution pension plans Understand the classification of insured benefits, collective defined contribution plans and…

ELB - 036 - Employee benefits & provisions - Exam not included

Overview Understand the employee benefits covered by IAS 19   Detailed Objectives A) Pension plan classification Understand the difference between defined benefit and defined contribution pension plans Understand the classification of insured benefits, collective defined contribution plans and…

ELB - 037 - Lease accounting - Full course exam included

Overview Explaining the three part definition of a lease Providing you with a decision tree that will help you identify if a contract contains a lease   Detailed Objectives A) Lessee accounting model Understand how to initially calculate the right of use asset and lease liability Understand th…

ELB - 038 - Lease accounting - Exam not included

Overview Explaining the three part definition of a lease Providing you with a decision tree that will help you identify if a contract contains a lease   Detailed Objectives A) Lessee accounting model Understand how to initially calculate the right of use asset and lease liability Understand th…

ELB - 039 - Fees & Commissions - Full course exam included

Overview Providing a summary of the most important items in IFRS 15 Providing the background and purpose of the new standard   Detailed Objectives A) Scope of IFRS 15 (for banks) Identify contracts not in scope of IFRS 15 Identify the banking specific PL items in scope of IFRS 15   B) App…

ELB - 040 - Fees & Commissions - Exam not included

Overview Providing a summary of the most important items in IFRS 15 Providing the background and purpose of the new standard   Detailed Objectives A) Scope of IFRS 15 (for banks) Identify contracts not in scope of IFRS 15 Identify the banking specific PL items in scope of IFRS 15   B) App…