Accounting in Banks and Insurance Companies

Aims of the course

The goal of this course is to inform the students not only about International Financial Reporting Standards (IFRS) and the Slovenian Accounting Standards (SAS), but about the requirements supervisory authorities (such as Bank of Slovenia, Insurance Supervision Agency and the Agency for the Securities Market) impose on banks, insurance companies, mutual funds and other financial institutions, too.

Course syllabus

Legal framework of financial reporting.
Annual reports of financial institutions.
Accounting in Banks: legal framework, risks measurement and disclosure, bank's capital adequacy (Basel II and Basel III), bank's performance analysis.
Accounting in Insurance companies: legal framework, accounting for insurance contracts, risk disclosure, insurance company's capital adequacy (Solvency II), insurance company's performance analysis.

Course director(s)

No description

 
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