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Banking Sector


The Adoption of IFRS in the Banking Sector


General Purpose Financial Statements and Prudential Reporting


Arnold Schilder

Prof. Arnold Schilder, Chairman, Accounting Task Force, Basel Committee on Banking Supervision
Accounting and disclosure - drivers and trends; Points of convergence with banking supervision; Points of divergence from banking supervision; Additional challenges for banking supervision; Need for regulatory action: a mixed blessing; Significant recent developments in auditing and how audit enhancement benefits supervision

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Source: Advanced Program 2006: Module 23


Relationship between IFRS and Basel II


 Ian Michael


Ian Michael, Member, UK Financial Services Authority
The Banking Accounts Directive/IFRS; Widespread adoption of IFRS; Interaction of IFRS with existing regulatory rules; Interaction of IFRS with Basel 2; Disclosure requirements

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Source: Advanced Program 2006: Module 23


The Auditor’s Perspective


Reinhard Klemmer


Reinhard Klemmer, Partner, KPMG Germany
Impact of IFRS adoption on the work of the auditor; Relationship between the auditor and the banking regulator; The specific challenges that may exist in listed banks

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Source: Advanced Program 2006: Module 24


» The Advanced Program in Accounting and Auditing Regulation 




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