Issue 3 of The Essentials: Sizing Up the Balance Sheet

 Investor Alert :  Issue 3 of The Essentials: Sizing Up the Balance Sheet
The Essentials aims to increase investors’ awareness of IFRS and to enhance the insights they obtain when analysing information produced by IFRS financial statements. Each issue aims to provide an overview of how a specific accounting Standard (or aspect of it) is relevant to financial statement analysis.

US GAAP and IFRS treat offsetting in different ways. This difference can affect the size of the balance sheet reported by banks.

In this issue of The Essentials we explain how investors can leverage the notes to the financial statements to make comparisons between the balance sheets of banks.

This issue also includes:

  • Offsetting explained
  • When do banks report a net figure?
  • Jargon-busting
  • How does this tie in with Basel III?

Click here for the latest full issue of The Essentials and here for more information about the IASB’s investor activities.



The Association of International Wealth Management of India (AIWMI) is a not-for-profit organization and a globally recognized membership association for finance professionals. AIWMI primarily focuses on the broad and strategic role of developing a more robust and forward-looking training infrastructure for the financial services sector and to promote more active industry involvement and collaboration in training and continuing education. AIWMI is offering advanced international certification programs along with a wide variety of high-quality executive education programs. AIWMI programs combine state-of-the-art knowledge and skills with practical experience and insights into the functioning of the financial sector. All AIWMI courses and educational events have an intense and pragmatic curriculum. Participants are exposed to the latest developments within the financial services sector. AIWMI plays a key role in guiding the development of the financial services sector. AIWMI works with key industry participants’ viz. the Government, the Regulators, the Industries/Associations, the Corporate, the Media and the General Public to achieve its objectives. Besides enhancing technical competence and professionalism in the industry, AIWMI organizes events and facilitates discussions to promote best practices in leadership and talent development in the financial sector with an aim to become Asia’s premier center of excellence for financial education.

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