IFRS 9 & ECL MODELLING I FINANCIAL STATEMENT CLOSING & ICFR I FINANCIAL REPORTING FRAUD RED FLAGS I IFRS 18 FS PRESENTATION
Location: Online
Date: December 07-10, 2026
Time: 11:00 AM till 2:00 PM (Beirut time)
Background:
The true and fair presentation of a bank’s financial statements depends on an integrated reporting cycle covering recognition, measurement, presentation and disclosures. An essential component of this cycle is IFRS 9 Financial Instruments, which governs the classification and measurement of financial instruments and the recognition of expected credit losses (ECL), one of the bank’s most significant accounting estimates.
These key estimates, together with all other balances in the statement of financial position and transactions recognized in the statement of profit or loss, are captured through the period-end financial close. The financial closing process relies on effective internal control over financial reporting (ICFR) to prevent and detect material misstatements, whether due to error or fraud.
The closed financial results are then presented and disclosed under IFRS 18, which replaces IAS 1 from 1 January 2027 and applies retrospectively, requiring banks to restate their 2026 comparative financial statements under the new standard. This interactive seminar covers the full financial reporting cycle through practical case studies and exercises.
By the end of the seminar, participants will be able to:
Apply IFRS 9 requirements for the classification and measurement of financial instruments, including quantitative modelling and statistical estimation of Expected Credit Losses (ECL).
Implement best practices in the period-end financial closing process to ensure the preparation of complete, accurate, and timely financial statements.
Go Beyond the Numbers – Integrate Financial Statement Closing with Internal Control over Financial Reporting (ICFR) to prevent and detect material misstatements.
Identify financial reporting fraud red flags, assess potential fraud risks, and carry out appropriate detection and response measures.
Understand and apply IFRS 18 presentation and disclosure requirements for banks’ 2027 financial statements, including the mandatory restatement of 2026 comparative information.
WHO SHOULD ATTEND?
Finance directors, finance managers, financial controllers, chief accountants, financial reporting and accounting officers, risk management officers and internal auditors.
Integrated Banking Financial Reporting
Integrated Banking Financial Reporting
IFRS 9 & ECL MODELLING I FINANCIAL STATEMENT CLOSING & ICFR I FINANCIAL REPORTING FRAUD RED FLAGS I IFRS 18 FS PRESENTATION
Location: Online
Date: December 07-10, 2026
Time: 11:00 AM till 2:00 PM (Beirut time)
Background:
The true and fair presentation of a bank’s financial statements depends on an integrated reporting cycle covering recognition, measurement, presentation and disclosures. An essential component of this cycle is IFRS 9 Financial Instruments, which governs the classification and measurement of financial instruments and the recognition of expected credit losses (ECL), one of the bank’s most significant accounting estimates.
These key estimates, together with all other balances in the statement of financial position and transactions recognized in the statement of profit or loss, are captured through the period-end financial close. The financial closing process relies on effective internal control over financial reporting (ICFR) to prevent and detect material misstatements, whether due to error or fraud.
The closed financial results are then presented and disclosed under IFRS 18, which replaces IAS 1 from 1 January 2027 and applies retrospectively, requiring banks to restate their 2026 comparative financial statements under the new standard. This interactive seminar covers the full financial reporting cycle through practical case studies and exercises.
Integrated Banking Financial Reporting – Online – 07 – 10 December 2026 – Time: 11:00 – 14:00 (Beirut time)
KEY LEARNING TAKEAWAYS
By the end of the seminar, participants will be able to:
Apply IFRS 9 requirements for the classification and measurement of financial instruments, including quantitative modelling and statistical estimation of Expected Credit Losses (ECL).
Implement best practices in the period-end financial closing process to ensure the preparation of complete, accurate, and timely financial statements.
Go Beyond the Numbers – Integrate Financial Statement Closing with Internal Control over Financial Reporting (ICFR) to prevent and detect material misstatements.
Identify financial reporting fraud red flags, assess potential fraud risks, and carry out appropriate detection and response measures.
Understand and apply IFRS 18 presentation and disclosure requirements for banks’ 2027 financial statements, including the mandatory restatement of 2026 comparative information.
WHO SHOULD ATTEND?
Finance directors, finance managers, financial controllers, chief accountants, financial reporting and accounting officers, risk management officers and internal auditors.