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Banking sector

Practical guidance, commentary and support on the banking sector for financial services professionals.

In this section

IFRS 9

Darrel Scott on IFRS 9 IFRS 17 and more

Darrel Scott, member of the International Accounting Standards Board, talks to Chris Evans about putting together IFRS 17, how IFRS 9 is bedding in, South Africa’s early adoption of IAS 39, and more.

IFRS 9 Financial Instruments - hedge accounting

This factsheet outlines the hedge accounting requirements of IFRS 9 Financial Instruments, comparing them with those of IAS 39. It also contains practical tips to help with implementation.

Islamic banking looks to stable growth

Islamic banking asset growth slowed down during 2018 to reach conventional banking rates.

Confluence of interest

The future of audit and the future of bank reporting could coalesce around a significant change says John Mongelard

FS Focus: September 2019

FS Focus speaks with experts about the increase in cyber attacks and how to tackle them. John Mongelard outlines the new Basel III reforms, and we question if they are adequately addressing gender imbalances in the industry

Implementing Basel III

Over ten years have passed since the financial crisis of 2007-2009 exposed deficiencies in the international regulatory framework for banks. One might think the task of strengthening the regulation, supervision, and risk management of banks would be completed by now

Corporate governance

Reduce the size of board packs

Following the publication of the Financial Services Faculty’s Information Overload Report earlier this year Hitesh Patel non-executive director at Aviva and chair of the ICAEW Insurance Committee and Zsuzsanna Schiff discuss how board packs can and should be improved

Hot topics in auditing and feedback from the roadshows

This webinar discusses the audit topics that delegates on the Autumn roadshows were the most interested in. Using examples and case studies the session will look at the important issues of the day and give feedback on how auditors are addressing these issues.

Pre-recorded webinars

Reduce the size of board packs

Following the publication of the Financial Services Faculty’s Information Overload Report earlier this year Hitesh Patel non-executive director at Aviva and chair of the ICAEW Insurance Committee and Zsuzsanna Schiff discuss how board packs can and should be improved

Hot topics in auditing and feedback from the roadshows

This webinar discusses the audit topics that delegates on the Autumn roadshows were the most interested in. Using examples and case studies the session will look at the important issues of the day and give feedback on how auditors are addressing these issues.

IFRS 9 Financial Instruments

This webinar is designed to inform the audience of the key component parts for generating the new Expected Credit Loss (ECL) calculations, also known as Impairment provisions, as required under International Financial Reporting Standard 9.

Helpsheets

Banks Ring-fencing

Bank ring fencing is a response to the banking crisis and aims to separate the 'core activities and services' (deposits, payments and overdrafts) performed by banks from their investment banking operations.

Knowledge guide to base rates

The base rate is an interest rate set by banks as a benchmark for pricing loans. It’s frequently encountered in the home loans market; many banks and building societies offer base rate tracking mortgages. This knowledge guide will show you the best sources for base rates on the web and in the Library.

Banking FS Focus articles

Confluence of interest

The future of audit and the future of bank reporting could coalesce around a significant change says John Mongelard

Culture and purpose in financial services

Inspiring confidence

ICAEW's Inspiring Confidence campaign explores the issues affecting consumers and financial services providers in a rapidly changing world.

Banks, insurers and investment managers play vitally important roles within society, to encourage economic development and allow individuals and businesses to save, invest, insure and make payments. We must have confidence in them. Responsible providers, responsible consumers, better regulation and better information underpin this confidence.