Advanced Banking Industry Fundamentals

Ready to move beyond the basics? Our advanced banking accounting CPE courses are designed for professionals who already understand the fundamentals of bank accounting and want deeper training on complex transactions and financial reporting issues encountered by banks and other financial institutions.

This 12-course collection is eligible for 11.1 CPE credits and expands into technical areas that often require significant judgment under U.S. GAAP. Topics include fair value measurements, derivatives and hedge accounting, securitizations and transfers of financial assets, contingencies and guarantees, consolidation, and foreign currency. The courses are particularly useful for experienced financial statement preparers and auditors who need to connect specialized accounting guidance to banking-industry fact patterns.

Topics covered include:

• Fair value measurements for financial instruments (ASC 820)
• Derivatives and hedge accounting (ASC 815)
• Securitizations and transfers of financial assets (ASC 860)
• Contingencies and guarantees (ASC 450 and ASC 460)
• Consolidation considerations (ASC 810)
• Foreign currency accounting (ASC 830)
• Other advanced bank accounting and reporting issues

Further details

The collection picks up where the fundamentals leave off by moving into accounting areas that tend to arise in more complex bank transactions and financial reporting. Fair value measurements under ASC 820 provide an important foundation because banks routinely hold financial instruments measured or disclosed at fair value. From there, the training explores embedded derivatives and hedge accounting under ASC 815, including the judgments involved in determining when derivative accounting applies and how qualifying hedging relationships affect the financial statements.

The learning path then turns to transactions that can materially reshape a bank's balance sheet. Securitizations and transfers of financial assets are addressed under ASC 860, including the accounting considerations that arise when loans or other financial assets are transferred. The collection also covers contingencies and guarantees under the applicable U.S. GAAP guidance, consolidation issues under ASC 810, and foreign currency matters under ASC 830.

Taken together, these courses are designed to help experienced banking professionals connect specialized Codification topics to the transactions, estimates, and judgments that make financial institutions different from ordinary operating companies.

Who will benefit

This collection is designed for accountants, controllers, financial reporting professionals, and auditors who already understand basic bank accounting and are ready to tackle more technical issues. It is particularly useful for professionals serving banks with derivatives, securitizations, complex investments, consolidation questions, foreign operations, or other transactions that require deeper U.S. GAAP analysis.

Value proposition

Purchase all 12 courses for $599 instead of $1,324 if purchased separately—a savings of $725.

Interested in group discounts? Contact us today to learn more.