Course on Bank Accounting

Co-Sponsors

Center for Latin American Monetary Studies (CEMLA), Banco de España and the Association of Banking Supervisors of the Americas (ASBA), under the auspices of the Banco Central de Chile.

Content

Objectives, limitations and accounting conventions; financial assets and liabilities; the IFRS model for credit losses; leasing contracts; central banks and international accounting regulation; capital and results of central banks; context, implications and future challenges of the application of IFRS in the case of the Banco Central de Chile.

Objective

The objective of the Course is to address issues related to financial assets and liabilities and calibration of credit losses in accordance with the International Financial Reporting Standards (IFRS), as well as aspects on capital and financial statements for central banks.

Aimed at

Professionals from central banks and financial supervision authorities, members of CEMLA and ASBA, and who work in accounting, financial stability and regulation, research, auditing and others areas that are interested in deepening their knowledge about bank accounting for the financial system and the central bank. It is desirable that interested participants have a reasonable degree of knowledge about the subjects to be addressed.

Coordinator

Raul Morales Resendiz 
Financial Markets and Infrastructure Manager 
mmorales@cemla.org
+52 (55) 50616676