Deadline for application

30 January 2026

Objectives

Regulatory requirements for banks have been changing since the great financial crisis. The Basel II regulations were expanded and revised, leading to the introduction of the Capital Requirements Regulation (CRR) in the EU in 2014. Basel III was finalized in 2017 and implemented in the EU in 2025. At the same time, the International Financial Reporting Standards (IFRS) became of increasing relevance also for the regulatory framework, as many institutions are required to apply IFRS in their financial reporting which serves as the basis for many regulatory requirements. The IFRS are particularly relevant in the calculation of regulatory capital (e.g., consolidation, P&L or OCI effects, prudential filters), capital requirements for on-balance sheet exposures (e.g., classification and measurement of financial instruments) and determining expected credit losses according to IFRS 9. Against this background, also regulatory reporting and disclosure requirements have been expanded to ensure transparency and consistency in regulatory and financial information. Hence, compliance with regulatory requirements requires profound knowledge of the relevant IFRS regulations.
 
This seminar provides a comprehensive overview of the relevant regulatory requirements from Basel and CRR, and the interactions with the respective IFRS accounting standards. The seminar will focus on the areas of capital and consolidation, credit risk (IFRS 9, IRBA), market risk (fair value measurement, FRTB) as well as reporting and disclosure requirements.