Training Details
_ Accounting Standards (IAS) and Financial Reporting Standards (I_RS): What are they? And why?
_ International accounting standards and banking sector activities.
_ Disclosure in the financial statements of banks and similar financial institutions, in accordance with the requirements of International Accounting Standard No. (30 ).
_ Special cases in presentation and disclosure in the banking sector, and the impact on determining the ratios of liquidity, funds employed and profitability.
Development proposals.
_ Report on liquidity and financial ease, under the umbrella of International Accounting Standard No. (7 ):
The cash flow statement.
_ Classification, display and accounting for investments, and the rules for transferring between them, according to the requirements of standards Nos. (32), (39), (40), (27), (28):
- Investments for the purpose of trading.
Investments with intent to sell.
- Investments held to maturity.
- Investments in subsidiaries and joint interest companies.
_ The impact of investment criteria on the evaluation of return in terms of measurementsROA, ROE, EPR.
_ Employment through lease contracts, and the requirements of International Standard No.17 ).
_ The impact of changes in foreign exchange rates, and the applications of International Accounting Standard No.21).