Financial Institutions Accounting (MASTER)

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.

Legal framework of financial reporting.
Annual reports of financial institutions.
Accounting in Banks: legal framework, risks measurement and disclosure, bank's capital adequacy, bank's performance analysis.
Accounting in Insurance companies: legal framework, accounting for insurance contracts (IFRS 17), risk management and disclosure, insurance company's capital adequacy (Solvency II), insurance company's performance analysis.
Accounting for Mutual Funds.
Financial reporting and Ethics.