Available courses

8 webinars discussing various topics, giving updates on new legislation, and insights into all the relevant topics within the VAT realm.

A tailored programme dedicated to equipping you with the necessary skills and techniques for increasingly demanding board and governance responsibilities.

The course will provide learners with a general knowledge of skills and competences required to work in finance and office administration, thus improving on and enhancing the learners’ skill set as well as their future opportunities.

Course outline

Module 1: Accounting
Module 2: Business skills
Module 3: Fiscal related matters
Module 4: Business IT

Contact hours - 75
Self-Study hours - 19
Hands-on hours - 95
Assessment hours - 4


 

Prerequisites

The entry requirements are limited to a good command of the English language and a general O-level standard of education.
Previous experience in an office or finance department is preferable, but not a pre-requisite.

 

Who should attend?

The course is aimed at:

  • individuals employed in an office setup such as clerks or junior accounting staff looking at increasing their existing skill set;
  • women returning to work and early school leavers who wish to pursue an office based job.


Learning outcomes

Upon completion of this course, learners will be able to carry out routine book keeping entries and to pass adjustments (manually or in accounting software) allowing them to close off the books of account and prepare basic financial statements. They will know what documentation to retain and will be able to monitor banking facilities and create internal controls. They will be familiar with a number of new business skills that will see them being familiar with EU funding procedures, health and safety issues and social media. Learners will also be able to carry out administrative tasks in connection with the company’s fiscal obligations and will be more familiar with Office applications which they can then use to communicate and make better presentations.

      

Welcome to the Anti Money Laundering Training.

The course is subdivided into sections that explain better the process of AML and how to prevent it.

Welcome to the Mapfre MSV Life Insurance Policy E-Learn.


In the next hour you will go through a brief overview of the portal and understand the elements within.

eLearn finalisation - DRAFT

Initial final draft - v0.1   --- REVIEWED

2nd final draft - v0.2 --- PUBLISHED INTERNALLY (SCRIPT FORWARDED TO MAPFRE)

3rd final draft - v0.3 --- PUBLISHED INTERNALLY

4th final draft - v0.4 --- PUBLISHED and REVIEWED INTERNALLY

Final voice over recording - planned after script feedback from MAPFRE

5th final draft - v0.5 --- PUBLISHED INTERNALLY



Objectives

By the end of this course candidates will master the techniques of using the right excel tools to solve problems more efficiently. Also new features in the current Excel version will be highlighted.

Topics covered include Conditional Formatting wizard, Flash Fill, Name Manager, various functions (string, maths, logical, lookup), pivot tables, slicers and pivot charts to build a BI dashboard.

Having practiced all of these new skills extensively during the course you will be able to hit the ground running on your return to the office and should be able to complete your Excel work far more proficiently.

Training Methodology

We believe that learning is most effective when presented in a relevant context so that the skills, strategy, and knowledge are meaningful to our delegates and can be applied directly in the training. Training sessions are conducted as hands-on workshops.

Each delegate will be given a digital courseware manual to refer to after the course.

 

Course Outline

Apply Fill Tools, Conditional Formatting and Filtering

  • Using advanced Fill Series options
  • Flash Fill
  • Apply advanced conditional formatting and filtering
  • Creating filters
  • Managing conditional formatting rules
  • Conditional Formatting with Sorting & Filtering

 

Working with Data

  • Getting External Data
  • Restricting Cell Entries to Certain Data Types
  • Data Validation Tools
  • Removing Duplicate Rows from a Worksheet
  • Sorting Data on a Single & Multiple Criteria
  • Sorting Data Using Cell Attributes
  • Using AutoFilter
  • Filtering Data Using Cell Attributes
  • Removing Duplicates in a Table

 

Using Formulas

  • Apply functions in formulas
  • Functions Wizard
  • Absolute vs Relative Referencing
  • Using SUM, COUNT, SUBTOTAL
  • Using nested functions
  • Using the IF, AND, and OR functions
  • Using the VLOOKUP function
  • Using the NOW and TODAY functions
  • Using text manipulation functions like LEFT, RIGHT, MID, TRIM, CONCATENATE

 

Data Analysis & and Manipulation using PivotTables & PivotCharts

  • Create and manage PivotTables
  • Modifying field selections and options
  • Filters in PivotTables
  • Creating slicers
  • Create and manage PivotCharts
  • Manipulating options in existing PivotCharts 
  • Multiple PivotTables on same Sheet
  • Applying styles to PivotCharts
  • Building a BI Dashboard

Welcome !


We would like to thank you for registering to the Webinar: COVID-19: Challenges and opportunities for SMEs

On this page you will find relevant links to the elearns that look into the various aspects discussed during the webinar.


We hope you will find the elearns of interest.

Four days of blended workshops, which will prepare you for every step in managing a project.

  • Develop hard (managerial) and soft skills
  • How to develop a formal project management plan, including scope, budget, and schedule, as well as quality management and communications plan among others (templates provided)
  • Practical communication skills, such as planning and running meetings, efficient written and verbal communication, etc.
  • How to manage multiple projects

Test Space for SCORM Packages

Testing Auto Enrollment

LMS Demo displaying some standard user features 
In 75 to 100 minutes, participants will have a deeper understanding about: 

• Overview of differences and similarities between the VFA and the GMM; 
• Overview of technical requirements for VFA eligibility and practical examples of applying the criteria of “substantial share” and “variability”; 
• Establishing coverage units and how multiple types of service in a single contract are treated; 
• The differences between components that vary and do not vary with the underlying items and their interaction; and 
• Accounting mismatches and the options in IFRS 17 to reduce such accounting mismatches (OCI-option and/or the risk mitigation option).

100 minutes
Core
Eur40
At the end of this 60 to 75 minute Reinsurance module, participants will have a deeper understanding about: 

• The initial recognition for different types of reinsurance contracts held; 
• Measurement including risk of nonperformance of a reinsurer;
• Any adjustments to the CSM for the group of reinsurance contracts held when a group of underlying insurance contracts is onerous; and 
• The disclosure option for the statement of profit or loss and the requirements of the statement of financial position

75 minutes
Core
Eur40
At the end of this 60 to 75 minute PAA module, participants will have a deeper understanding about: 

• Application of PAA Eligibility criteria; 
• Calculation of the liability for remaining coverage (LRC) for groups of contracts at initial recognition and for subsequent measurement; 
• How revenue is calculated and released to profit or loss; 
• How to measure onerous groups of contracts; • How to treat (prepaid) acquisition cash flows for profitable, onerous and renewed groups of contracts; and 
• How to treat financing components for the liability for remaining coverage and the liability for incurred claims

75 minutes
Core
Eur40
In 75 to 100 minutes, participants will have a deeper understanding about:

• Establishing coverage units and the quantity of benefits in various scenarios;
• When and how to identify a non distinct investment component (NDIC) and understanding measurement considerations of the NDIC;
• Measurement of the contractual service margin (CSM) under different scenarios, including where a group of contracts changes from profitable to onerous and vice versa;
• The relevance, impact and election criteria of the OCI-option; and
• Assessing contract modifications and the exercising of rights within the contract.

100 minutes
Core
Eur40

Short course for General Data Protection Regulation, abridged and suitable for ages 8 and upwards

General Data Protection Regulation eLearning

This course provides training for Officers/officials/Practitioners experienced in data protection issues, for new Data Protection Officers who need to be trained in data protection matters and for any person who, in the carrying out of his duties, processes personal data, including personal data representatives, chief information officers, IT Managers, compliance officers, internal auditors, records managers, human resources managers, administration officers and marketing managers. 

The training programme is intended for individuals working in the public or the private sector. This could include all industries including the financial services and i-gaming sectors.

Course outline

Module 1: The GDPR; The Data Protection Act, 2018 (Cap.586); and related legislation including the ePrivacy Directive
Module 2: Privacy Impact Assessments and Data Protection Audits

 

Contact hours - 40
Self-Study hours - 60
Hands-on hours - 16
Assessment hours - 2


Lectures are 3 hours each and are held once a week.

 

Prerequisites

A good command of the English language to an approximate MQF level 3 standard. Previous exposure to office environments including roles in finance an advantage.

 

Learning outcomes 

By the end of the course, participants will have achieved:

  • An understanding of the way that the Act, and related legislation, works;
  • An understanding of what has to be done to achieve compliance;
  • The ability to review practices and procedures and introduce Data Protection controls in business processes;
  • The ability to conduct on his/her own initiative Data Protection Audits and Privacy Impact Assessments and be able to take part in initiatives relating to information security


Assessment

FORMATIVE 

Formative feedback is provided throughout the course using a choice of dedicated email or e-learning platform discussion and personal messaging.

      

Learn the best ways to use Microsoft Excel for data analysis, reporting and modeling for decision making using real-world business scenarios. Designed for supervisors, managers or team members who need to summarize, report and analyze data, this course will present helpful tools to evaluate investments and financial decisions, ensure accurate data entry by creating a list of values, summarize data using histograms and PivotTables, estimate business variables using trend curves and present the data. 

 

Prerequisites

Excel Intermediate Level

 

Objectives

The aim of this course is to give delegates a thorough grounding in Excel Advanced functions, Data Analysis Tools, Reporting and Business Modelling. It uses multiple exercises to ensure that delegates can practice the key techniques that are taught and also ask any questions that they may have.

Our aim is that you leave the course as a confident user of Excel and can start automating your spreadsheets as soon as your return to your office.

 

Certifications

Attending delegates will be presented with a Certificate of Attendance upon completion of training.

 

Training Methodology

We believe that learning is most effective when presented in a relevant context so that the skills, strategy, and knowledge are meaningful to our delegates and can be applied directly in the training. Training sessions are conducted as hands-on workshops.

Each delegate will be given a digital courseware manual to refer to after the course.

 

Course Outline

 

Advanced Functions

  • Name Manager, Naming Ranges and Using them in Formulas
  • Formula Auditing
  • SUMIF, SUMIFS, AVERAGEIF, AVERAGEIFS
  • INDEX & MATCH Lookup functions

 

What-If

  • Scenarios and Scenario management
  • Goal Seek

 

Advanced Data Analysis & Presentation

  • Using Sparklines
  • Create and manage PivotTables
  • Filters in PivotTables
  • Creating and manging Slicers
  • Create and manage PivotCharts
  • Manipulating options in existing PivotCharts 
  • Multiple PivotTables on same WorkSheet
  • Grouping Data to analyse data by Year/Quarter/Month
  • Building a BI Dashboard

 

Trend Analysis

  • Using Scatter Charts and Trend Analysis

 

Automating processes with Macros

  • Recording and Running Basic Macros
  • Saving Work with Macros


Prerequisites

A foundation in basic Excel techniques is advised.

 

Objectives

By the end of this course candidates will master the techniques of using the right excel tools to solve problems more efficiently. Also new features in the current Excel version will be highlighted.

Topics covered include Conditional Formatting wizard, Flash Fill, Name Manager, various functions (string, maths, logical, lookup), pivot tables, slicers and pivot charts to build a BI dashboard.

Having practiced all of these new skills extensively during the course you will be able to hit the ground running on your return to the office and should be able to complete your Excel work far more proficiently.

 

Certifications

Attending delegates will be presented with a Certificate of Attendance upon completion of training.

 

Training Methodology

We believe that learning is most effective when presented in a relevant context so that the skills, strategy, and knowledge are meaningful to our delegates and can be applied directly in the training. Training sessions are conducted as hands-on workshops.

Each delegate will be given a digital courseware manual to refer to after the course.

 

Course Outline

Apply Fill Tools, Conditional Formatting and Filtering

  • Using advanced Fill Series options
  • Flash Fill
  • Apply advanced conditional formatting and filtering
  • Creating filters
  • Managing conditional formatting rules
  • Conditional Formatting with Sorting & Filtering

 

Working with Data

  • Getting External Data
  • Restricting Cell Entries to Certain Data Types
  • Data Validation Tools
  • Removing Duplicate Rows from a Worksheet
  • Sorting Data on a Single & Multiple Criteria
  • Sorting Data Using Cell Attributes
  • Using AutoFilter
  • Filtering Data Using Cell Attributes
  • Removing Duplicates in a Table

 

Using Formulas

  • Apply functions in formulas
  • Functions Wizard
  • Absolute vs Relative Referencing
  • Using SUM, COUNT, SUBTOTAL
  • Using nested functions
  • Using the IF, AND, and OR functions
  • Using the VLOOKUP function
  • Using the NOW and TODAY functions
  • Using text manipulation functions like LEFT, RIGHT, MID, TRIM, CONCATENATE

 

Data Analysis & and Manipulation using PivotTables & PivotCharts

  • Create and manage PivotTables
  • Modifying field selections and options
  • Filters in PivotTables
  • Creating slicers
  • Create and manage PivotCharts
  • Manipulating options in existing PivotCharts 
  • Multiple PivotTables on same Sheet
  • Applying styles to PivotCharts
  • Building a BI Dashboard



The Cyber Security for the end user eLearn is designed to help you and your organisation effectively adopt cyber hygiene practices and protect against cyber threats.

What’s included in this eLearn:

  • Keeping your data safe
  • Vulnerabilities, impact & controls 
  • Confidentiality, integrity & availability
  • Scenario analysis on everyday activities 
  • Tips on protecting data
  • Good to know information
  • Test your knowledge quiz

Find out the password from the hidden clues in the office, get in the laptop, find the file and send it to yourself. 

Can you do it in 15 minutes? 

Just imagine how quickly a real hacker could enter your laptop. Are you sure you keep all your data safe?

15 minutes
Professional
Euro 30

Course Overview

CompTIA Security+ is a global certification that validates the baseline skills you need to perform core security functions and pursue an IT security career.

CompTIA Security+ is the first security certification IT professionals should earn.

 

Course Outline

Topics include:

  •   Risk management
  •   Cryptography
  •   Authentication and authorization
  •   Host, LAN, and application security
  •   Wireless, cloud, and mobile security
  •   Environmental security and controls

 

Learning objectives

Trainees enrolled in the CompTia Security+ course, will gain a detailed understanding of:

  • Detect various types of compromise and understand penetration testing and vulnerability scanning concepts
  • Install, configure, and deploy network components while assessing and troubleshooting issues to support organizational security
  • Implement secure network architecture concepts and systems design
  • Install and configure identity and access services, as well as management controls
  • Implement and summarize risk management best practices and the business impact
  • Install and configure wireless security settings and implement public key infrastructure

 

Prerequisites 

To join this course, you need to have basic familiarity with PCs and networks, even though there are no specific prerequisites, since the course covers all the topics in detail.

Unsure whether you do meet the established prerequisites? No problem. Speak to us and based on your background we will help you understand if this course is right for you.

 

Method of Delivery

The tools and techniques used throughout this trainee encompass all aspects of security. The course is designed to bring together theory and concepts through practical representation and application. Each trainee is provided will comprehensive materials that are followed during the training sessions.

 

What’s included

  • Course notes
  • Digital course material voucher
  • Access to virtual training labs
  • Access to PwC’s Learning Management Platform
  • Certified exam voucher

Course Overview

The ISO 27001 Lead Auditor course is a PECB (Professional Evaluation and Certification Board) official course. The three-day intensive course will help you develop the skills needed to audit an Information Security Management System (ISMS). You'll also be able to manage a team of auditors, by applying widely-recognised audit principles, procedures and techniques.

PECB is officially accredited under ISO 17024 from ANSI. They are the first personnel certification body to be accredited by a National Accreditation Authority.

You will gain the skills and knowledge needed to plan and perform audits, compliant with the certification process of the ISO/IEC 27001:2013 standard. Through practical exercises, you will learn the following skills:

  • Mastering audit techniques
  • Managing audit teams and audit program
  • Communicating with customers
  • Conflict resolution

 

Course outline

You will learn the following content:

  • Normative, regulatory and legal framework related to information security
  • Fundamental principles of information security
  • ISO 27001 certification process
  • Information Security Management System
  • Detailed presentation of the clauses 4 to 8 of ISO27001

Planning and Initiating an ISO 27001 audit

  • Fundamental audit concepts and principles
  • Audit approach based on evidence and on risk
  • Preparation of an ISO 27001 certification audit
  • ISMS documentation audit
  • Conducting an opening meeting

Conducting an ISO 27001 audit

  • Communication during the audit
  • Audit procedures: observation, document review, interview, sampling techniques, technical verification, corroboration and evaluation
  • Audit test plans
  • Formulation of audit findings
  • Documentating non-conformities

Concluding and ensuring the follow-up of an ISO 27001 audit

  • Audit documentation
  • Quality review
  • Conducting a closing meeting and conclusion of an ISO 27001 audit
  • Evaluation of corrective action plans
  • ISO 27001 surveillance audit
  • Internal audit management program

 

Exam track 

You'll take the ISO/IEC 27001 Lead Auditor exam as part of the course.

You will also get one year free PECB membership, and be able to apply for the following titles depending on your experience:

  • Certified ISO/IEC 27001 Provisional Auditor
  • Certified ISO/IEC 27001 Auditor
  • Certified ISO/IEC 27001 Lead Auditor

 

Learning objectives

Participants will gain the knowledge to conduct internal or external audits of an Information Security Management System, either as a sole auditor, a member of an audit team, or as the team leader. Specifically, you will:

  • Learn how to plan and carry out an ISO 27001:2013 audit
  • Learn report writing and how to document an Information Security system
  • Recognise the role of the auditor
  • Understand, and be able to implement processes within the Information Security management system
  • Be able to improve your organisations conformance with ISO/IEC 27001:2013
  • Learn how to identify gaps in an Information Security management system
  • Satisfy training needs for Exemplar Global certification

 

Prerequisites 

It is recommended that you have already attended Information Security Management System (ISMS) Foundation training, or have a basic knowledge of ISO/IEC 27001:2013 and ISO/IEC 27002:2013.

Prior to attending the course, you must also have:

  • 5 years of professional experience
  • 2 years of security experience
  • 300 hours audit activity
  • Professional references proving your experience

 

What’s included

  • The Information Security Management System (ISMS) implementation methodology
  • Student manual - containing over 400 pages of information and practical examples
  • Certificate - worth 31 CPE (Continuing Professional Education) credits
  • Courseware
  • Up-to 12 hours of instructor-led training each day
  • 24-hour lab access
  • Hands-on training through Lecture | Lab | ReviewTM
  • Digital courseware (if available)

Certified Network Defender (CND) is a vendor-neutral, hands-on, instructor-led comprehensive network security certification training program offered by EC Council. The training is a skills-based, lab intensive program that is based on a job-task analysis and cybersecurity education framework.

The program prepares trainees on network security technologies and operations to attain in-depth network security preparedness. It covers all elements related to protecting, detecting and responding in terms of network security. The course covers major network security tools and techniques which provide network administrators real world expertise on current network security technologies and operations. The course material provides detailed network security best practices, assessments and protection tools. The kit also contains templates for various network policies  leading to additional learning.

 

Who is it For?

  • Network Administrators
  • Network security Administrators
  • Network Security Engineer
  • Network Technicians
  • Network Analyst
  • Security Analyst
  • Anyone who involves in network operations

 

Course Outline

  • Module 1: Computer Network and Defense Fundamentals Response & Handling
  • Module 2: Network Security Threats, Vulnerabilities, and Attacks
  • Module 3: Network Security Controls, Protocols, and Devices
  • Module 4: Network Security Policy Design and Implementation
  • Module 5: Physical Security
  • Module 6: Host Security
  • Module 7: Secure Firewall Configuration and Management
  • Module 8: Secure IDS Configuration and Management
  • Module 9: Secure VPN Configuration and Management
  • Module 10: Wireless Network Defense
  • Module 11: Network Traffic Monitoring and Analysis
  • Module 12: Network Risk and Vulnerability Management
  • Module 13: Data Backup and Recovery
  • Module 14: Network Incident Response and Management

 

About the Exam

Exam Name: CND (312-38) Exam

Number of Questions: 100

Test Duration: 4 Hours

Test Format: Interactive Multiple Choice Questions

Test Delivery: ECC Exam


This cyber security course immerses the students into an interactive environment where they are shown how to scan, test, hack and secure their own systems - ethically. The lab intensive environment gives each student in-depth knowledge and practical experience with the current essential cyber security systems.

Students begin by understanding how perimeter defences work and how to scan and attack their own networks, no real network is harmed. Finally, students then learn how intruders escalate privileges and what steps can be taken to secure a system.

Course outline

  • Introduction to Ethical Hacking
  • Footprinting and reconnaissance
  • Scanning networks
  • Enumeration
  • System hacking
  • Malware Threats
  • Evading IDS, Firewalls and Honeypots
  • Sniffers
  • Social engineering
  • Denial of Service (DoS)
  • Session hijacking
  • Hijacking webservers
  • Hacking web applications
  • SQL injection
  • Hacking wireless networks
  • Hacking Mobile Platforms
  • Cloud Computing
  • Cryptography

 

Prerequisites

  • Knowledge of TCP/IP
  • Basic knowledge of Information Systems
  • Basic knowledge of Networking

 

Who should attend?

  • IT Security Officers
  • Auditors
  • Security professionals
  • Site Administrators
  • Anyone who is concerned about the integrity of the network infrastructure

 

Learning outcomes

By the end of this course, students would be able to understand:

  • Key issues plaguing the information security world, incident management process, and penetration testing
  • Various types of footprinting, footprinting tools, and countermeasures
  • Network scanning techniques and scanning countermeasures
  • Enumeration techniques and enumeration countermeasures
  • System hacking methodology, steganography, steganalysis attacks, and covering tracks
  • Different types of Trojans, Trojan analysis, and Trojan countermeasures
  • Working of viruses, virus analysis, computer worms, malware analysis procedure, and countermeasures
  • Packet sniffing techniques and how to defend against sniffing
  • Social engineering techniques, identify theft, and social engineering countermeasures
  • DoS/DDoS attack techniques, botnets, DDoS attack tools, and DoS/DDoS countermeasures
  • Session hijacking techniques and countermeasures
  • Different types of webserver attacks, attack methodology, and countermeasures


IT Security for End Users: An Overview

  • Security definitions
  • Keep your data safe
  • Specific Scenario Analysis
  • Useful tips
  • Good to know

This course is a part of a two modul series about banking risk and financial risk management.

The first part introduces the basic concepts of the regulatory framework, such as supervisory framework, Pillar 1 – minimum prudential requirements, that is capital requirements, liquidity and leverage, Pillar 2 – supervisory review process and Pillar 3 – market discipline, and the future outlook of the regulatory framework, explaining Basel IV, CRRII and CDRV.

This module supplements the knowledge of the first module, by explaining the most relevant EBA and ECB guidances related to banking risks and by giving a short overview of BRRD regulations and MREL requirements. 




50 minutes
Core
Euro 45

This course is a part of a two modul series about banking risk and financial risk management.

The financial ecosystem has deepened in size, sophistication and complexity across countries over the last few decades. The banking institutions need to adjust risk management procedures to accommodate risks that come with new players in this complex ecosystem. 

After completing this module you will be able to understand the operation of the overall supervisory framework. What are the elements of capital requirement calculations, what is Basel and the Pillars and what will “Basel IV”, CRD V and CRR II bring us in the near future. 

This module will introduce you the supervisory framework, it will discuss the main elements of the capital requirements regulation (CRR) and the capital requirements directive (CRD), after which the future outlook of the same topic is described. 

EBA, ECB, BRRD, MREL, CRR, CRD, CET1… so many acronyms. After completing this e-learning you will be able to understand these acronyms and the related content more comfortably.




50 minutes
Core
Euro 45

After completing this course you will be more familiar with different metrics used in monitoring bank’s performance.

After a short introduction, financial statement related metrics will be discussed based on publicly available investor information. The e-learning provides insight into the most important numbers and ratios, but also discusses related considerations, limitations, etc.

For monitoring bank’s performance financial metrics are useful, but not sufficient. How can we monitor performance based on non-financial metrics? This topic is elaborated in the fourth chapter, after which suggested approaches to performance measurement are described in the closing remarks chapter of this course.  



50 minutes
Core
Euro 45

Today’s companies face a vast array of cyber risks — both known and unexpected. Some risks turn into crises that have significant implications for operations or even a company’s future. Given this setting, it’s a challenge for boards to get comfortable with addressing cyber threats appropriately — but it’s a critical responsibility. Boards frequently delegate elements of risk oversight to committees — most commonly to the audit committee. But ultimately the responsibility for cyber risk oversight resides with the full board, and each director should understand the key threats facing the company. 

This module helps boards better understand the changing landscape of cybersecurity oversight, management’s role in managing crisis, and effective ways to oversee the process. It also includes insights on how boards can most effectively discharge their responsibilities when a crisis strikes.



45 minutes
Professional
Euro 45

Overview

  • Understand the history, role and structure of the standard-setter, the International Accounting Standards Board (IASB)
  • Comprehend the objectives and concepts of financial reporting
  • Identify the different steps in the standard-setting process
  • Understand IFRS and its applicability in a worldwide context
 

Detailed Objectives

A) Components of IFRS financial statements:

  • Distinguish the different components of IFRS financial statements
  • Understand the criteria and guidance for each component
 

B) IFRS standards relevant to banks:

  • Learning about the typical composition of a banks statement of financial position
  • Guide you through the different standards relating to financial instruments accounting
  • Actively applying your knowledge in an exercise

 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.

Overview

  • Understand the history, role and structure of the standard-setter, the International Accounting Standards Board (IASB)
  • Comprehend the objectives and concepts of financial reporting
  • Identify the different steps in the standard-setting process
  • Understand IFRS and its applicability in a worldwide context
 


Detailed Objectives

A) Components of IFRS financial statements:

  • Distinguish the different components of IFRS financial statements
  • Understand the criteria and guidance for each component
 

B) IFRS standards relevant to banks:

  • Learning about the typical composition of a banks statement of financial position
  • Guide you through the different standards relating to financial instruments accounting
  • Actively applying your knowledge in an exercise

Overview

Understand the difference between measurement at amortised cost and at fair value.


 

Detailed Objectives

A)  Amortised cost:

  • Understand the concept of amortised cost measurement and the importance of the effective interest rate method.
  • Obtain an understanding of how to calculate amortised cost.
 

B)  Fair value:

  • Understand the concept of fair value.
  • Describe the different valuation techniques and the factors that should be considered in fair value measurement.
  • Identify various levels of the fair value hierarchy.
 

C) Disclosures

  • Explain fair value disclosure requirements under IFRS 13.
  • Explaining IFRS 13 disclosure requirements for fair value measurements.

 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.

Overview

Understand the difference between measurement at amortised cost and at fair value.


 

Detailed Objectives

A)  Amortised cost:

  • Understand the concept of amortised cost measurement and the importance of the effective interest rate method.
  • Obtain an understanding of how to calculate amortised cost.
 

B)  Fair value:

  • Understand the concept of fair value.
  • Describe the different valuation techniques and the factors that should be considered in fair value measurement.
  • Identify various levels of the fair value hierarchy.
 

C) Disclosures

  • Explain fair value disclosure requirements under IFRS 13.
  • Explaining IFRS 13 disclosure requirements for fair value measurements.

Overview




  • Covering definitions of debt and equity
  • Presenting IAS 32 scope and approach to these concepts
  • Testing the gained knowledge through exercises
 

Detailed Objectives

A) Classification principles of debt and equity

  • Understand and apply the criteria for classification of a financial instrument either as a debt or equity
  • Identify various principles of the classification as debt or equity and exceptions
  • Identify compound financial instruments which have both debt and equity features

 

B) Practical applications

  • Distinguish debt from equity
  • Understand how the accounting treatment differs depending on classification as debt or equity
 
At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.


Overview

  • Covering definitions of debt and equity
  • Presenting IAS 32 scope and approach to these concepts
  • Testing the gained knowledge through exercises
 

Detailed Objectives

A) Classification principles of debt and equity

  • Understand and apply the criteria for classification of a financial instrument either as a debt or equity
  • Identify various principles of the classification as debt or equity and exceptions
  • Identify compound financial instruments which have both debt and equity features

 

B) Practical applications

  • Distinguish debt from equity
  • Understand how the accounting treatment differs depending on classification as debt or equity


Overview

  • Understand the importance of the concept of derecognition of financial instruments for banks
  • Recognise for which balance sheet line items is the concept of derecognition of financial instruments applicable

 

Detailed Objectives


A) Derecognition:

  1. Liabilites
  2. Assets – decision tree
  • Distinguish between the derecognition of financial liabilities and financial assets
  • Understand the assessment for derecognition of financial liabilities
  • Critically evaluate the different steps of the derecognition decision tree for financial assets
  • Understand the assessment of derecognition for financial assets
 

B) Consolidation

  • Understand the IFRS principle for consolidating entities within a group as provided in IFRS 10
  • Understand the specialised case of agent v.s. principle as part of the assessment
  • Obtain basic understanding of why the concept of consolidation is closely related to the concept of derecognition of financial instruments


 

C) Specialized topics:

  1. Secruitisation
  2. Factoring
  • Gain better understanding of the relationship between consolidation and derecognition and how this assessment can be applied in the case of structuring of so called structured entities
  • Obtain understanding of the assessment of structuring products
  • Obtain understanding of applying the concept of derecognition in the case of factoring transaction





•Obtain understanding of applying the concept of derecognition in the case of factoring transaction

 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.

Overview

  • Understand the importance of the concept of derecognition of financial instruments for banks
  • Recognise for which balance sheet line items is the concept of derecognition of financial instruments applicable

 

Detailed Objectives


A) Derecognition:

  1. Liabilites
  2. Assets – decision tree
  • Distinguish between the derecognition of financial liabilities and financial assets
  • Understand the assessment for derecognition of financial liabilities
  • Critically evaluate the different steps of the derecognition decision tree for financial assets
  • Understand the assessment of derecognition for financial assets
 

B) Consolidation

  • Understand the IFRS principle for consolidating entities within a group as provided in IFRS 10
  • Understand the specialised case of agent v.s. principle as part of the assessment
  • Obtain basic understanding of why the concept of consolidation is closely related to the concept of derecognition of financial instruments


 

C) Specialized topics:

  1. Secruitisation
  2. Factoring
  • Gain better understanding of the relationship between consolidation and derecognition and how this assessment can be applied in the case of structuring of so called structured entities
  • Obtain understanding of the assessment of structuring products
  • Obtain understanding of applying the concept of derecognition in the case of factoring transaction


Overview

  • Covering the definition of a financial instrument and a derivative
  • Covering the scope of IAS 32 and 39.
  • Testing the gained knowledge through exercises and questions.


 

Detailed Objectives

A) Recognition, classification & measurement, reclassification:

  • Understand and apply the criteria for initial recognition of a financial instrument
  • Understand and apply the criteria for classification and measurement of a financial instrument
  • Understand that classification of financial instruments drive the measurement of financial instruments
  • Understand when reclassifications are allowed or required
 

B) Derecognition, equity versus debt, embedded derivatives

  • Covering the criteria for derecognition and testing the gained knowledge through exercises and test questions.
  • Covering the criteria for the difference between equity and debt and testing the gained knowledge through exercises and test questions.
  • Covering the criteria for embedded derivatives and testing the gained knowledge through exercises and test questions.


 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.

Overview

  • Covering the definition of a financial instrument and a derivative
  • Covering the scope of IAS 32 and 39.
  • Testing the gained knowledge through exercises and questions.
 

Detailed Objectives

A) Recognition, classification & measurement, reclassification:

  • Understand and apply the criteria for initial recognition of a financial instrument
  • Understand and apply the criteria for classification and measurement of a financial instrument
  • Understand that classification of financial instruments drive the measurement of financial instruments
  • Understand when reclassifications are allowed or required
 

B) Derecognition, equity versus debt, embedded derivatives

  • Covering the criteria for derecognition and testing the gained knowledge through exercises and test questions.
  • Covering the criteria for the difference between equity and debt and testing the gained knowledge through exercises and test questions.
  • Covering the criteria for embedded derivatives and testing the gained knowledge through exercises and test questions.

Overview

  • Understand to which financial instruments impairment applies
  • Link impairment rules to classification and measurement under IAS 39
 

Detailed Objectives



A) Concept of impairment under IAS 39:

  • Understand the incurred loss model under IAS 39
  • Realise the implications of the incurred loss model
  • Identify the different steps in the impairment process
 

B) Objective evidence of impairment:

  • Understand what is objective evidence of impairment, being step 1 in the impairment process
  • Understand that there are different impairment indicators for debt and equity instruments
 

C) Calculate recoverable amount:

  • Understand how to determine the recoverable amount, being step 2 in the impairment process
  • Distinguish the different approaches for doing so, depending on the classification and measurement of the financial asset
  • Understand the concept of collective provisioning
 

D) IAS 39 in perspective:

  • Distinguish an incurred loss model from an expected loss model
  • Understand the basic differences between impairment under IAS 39, compared to CRR/CRDIV (prudential reporting)
  • Understand the basic differences between impairment under IAS 39, compared to IFRS 9 (the future financial instruments standard)





 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.

 

Overview

  • Understand to which financial instruments impairment applies
  • Link impairment rules to classification and measurement under IAS 39
 

Detailed Objectives

A) Concept of impairment under IAS 39:

  • Understand the incurred loss model under IAS 39
  • Realise the implications of the incurred loss model
  • Identify the different steps in the impairment process
 

B) Objective evidence of impairment:

  • Understand what is objective evidence of impairment, being step 1 in the impairment process
  • Understand that there are different impairment indicators for debt and equity instruments
 

C) Calculate recoverable amount:

  • Understand how to determine the recoverable amount, being step 2 in the impairment process
  • Distinguish the different approaches for doing so, depending on the classification and measurement of the financial asset
  • Understand the concept of collective provisioning
 

D) IAS 39 in perspective:

  • Distinguish an incurred loss model from an expected loss model
  • Understand the basic differences between impairment under IAS 39, compared to CRR/CRDIV (prudential reporting)
  • Understand the basic differences between impairment under IAS 39, compared to IFRS 9 (the future financial instruments standard)

Overview



Introducing you to the theory of the three models of IFRS hedge accounting

 

Detailed overview

A) Hedge accounting requirements and specific hedge accounting topics

  • Understand that to ensure transparency about derivatives under hedge accounting and those not under hedge accounting, IFRS requires documentation at the inception of hedge accounting. Furthermore, effectiveness testing is required.
  • Introducing you to several practicalities

 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.

 

Overview



Introducing you to the theory of the three models of IFRS hedge accounting

 

Detailed overview

A) Hedge accounting requirements and specific hedge accounting topics

  • Understand that to ensure transparency about derivatives under hedge accounting and those not under hedge accounting, IFRS requires documentation at the inception of hedge accounting. Furthermore, effectiveness testing is required.
  • Introducing you to several practicalities

Overview

Showing you when hedge accounting can be useful and the application of hedge accounting

 

Detailed Objectives

A) Eligible hedge items:

  • Identify eligible hedged items for cash flow hedge accounting
 

B) Eligible hedge instruments:

  • Identify eligible hedging instruments for cash flow hedge accounting
 

C) Requirements:

•Understand the requirements of applying cash flow hedge accounting.
 

D) Specific hedge accounting related topics:

•Providing you with practical examples of issues encountered while applying cash flow hedge accounting.

 

 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.

 

Overview

Showing you when hedge accounting can be useful and the application of hedge accounting


 

Detailed Objectives

A) Eligible hedge items:

  • Identify eligible hedged items for cash flow hedge accounting
 

B) Eligible hedge instruments:

  • Identify eligible hedging instruments for cash flow hedge accounting
 

C) Requirements:

•Understand the requirements of applying cash flow hedge accounting.
 

D) Specific hedge accounting related topics:

•Providing you with practical examples of issues encountered while applying cash flow hedge accounting.

Overview

Showing you when hedge accounting can be useful and the role of fair value hedges

 

Detailed Objectives



A) Eligible hedged items:

  • Discussing the definition of eligible hedged items and testing you with an exercise.


 

B) Eligible hedged instruments:

  • Discussing the definition of hedging instruments and getting into more detail through a series of exercises.
 

C) Requirements:

  • Discussing the qualifying criteria for hedge accounting and showing you practical examples.
 

D) Specific hedge accounting related topics:

  • Get familiar with more complex fair value hedge accounting topics.



 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.

Overview

Showing you when hedge accounting can be useful and the role of fair value hedges

 

Detailed Objectives



A) Eligible hedged items:

  • Discussing the definition of eligible hedged items and testing you with an exercise.


 

B) Eligible hedged instruments:

  • Discussing the definition of hedging instruments and getting into more detail through a series of exercises.
 

C) Requirements:

  • Discussing the qualifying criteria for hedge accounting and showing you practical examples.
 

D) Specific hedge accounting related topics:

  • Get familiar with more complex fair value hedge accounting topics.



Overview

  • Understand the basics of hedge accounting
  • Understand how the macro fair value hedge model is positioned in IAS 39
  • Understand the MFVH model relates to other hedge accounting models
 

Detailed Objectives

A) Why macro fair value hedge?

  • Understand why an alternative MFVH-model is necessary for banks to effectively apply hedge accounting
  • Which assets and liabilities are eligible hedged items in a macro fair value hedge accounting model
 

B) MFVH process steps

  • Understand the various steps that are part of a standard MFVH model: bucketing, designation, effectiveness testing, MFVH adjustments, amortisations & releases and pull to par adjustments
 

C) Journal entries:

  • Understand the macro fair value hedge accounting adjustments
  • Post amortisation adjustments and releases of MFVH-adjustments
 

D) Impact on Practical considerations:

  • Understand what practical difficulties banks face when applying a macro fair value hedge accounting model
 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.