Accounting for Repos

Financial reporting standards have been the focus of harsh criticism over the last few years as the economy has stalled. Many have assigned blame to lax accounting standards for allowing deceitful and dishonest practices to take place in the financial industry. This course will expose you to the best practices for reporting such transactions.

Who should enrol?

This is an Intermediate to Advanced course.

  • Money Market and Interest Rate Sales

  • Fixed Income traders

  • Institutional Fixed Income Asset Managers

  • Structured Product Sales Teams

  • Corporate and Investment Banking Staff

Course curriculum

    1. Course resources

    1. Lesson Overview

    2. Bond Market Overview

    1. Lesson Overview

    2. Catagorisation, Financial Liabilities, Amortised Cost Definition, Effective Interest Rate

    1. Lesson Overview

    2. Accounting Entries under IAS 39, Summary of Accounting Entries

    1. Lesson Overview

    2. Held-to-Maturity Trade Life Cycle, Accounting Entries, Bond Discount / Premium Comparatives

    1. Lesson Overview

    2. MF Global Collapse Repo to Maturity Transaction, Accounting Treatment, Regulatory Requirements

About this course

  • $399.00
  • 17 lessons
  • 2.5 hours of video content

Topics covered

  • Bond definition and classification

  • IAS 39 and IFRS 9 comparatives

  • Impairment models under IFRS 9

  • Fair Value Accounting and Measurement

  • Case Studies

    AFS accounting, HTM accounting, The failure of Lehmand Brothers and the role of REPO Agreements


Need to train your team?

Train any number of team members across any number of departments for 12 months when you sign up for our corporate license offer, click below to get in touch with our team.


Meet who you will learn with

Niel Le Roux

Course Director

Niel gained international exposure with Credit Suisse, initially in London and later New York and Singapore. He returned to South Africa in 2009 and joined ABSA Capital in Structured FX Sales, where he worked until 2012 when he founded his own financial services advisory firm. Neil is also a registered Dealer in the Equity and Currency Derivatives Markets on the Johannesburg Stock Exchange

Discover your potential, starting today