Računovodstveni okvir i izvještavanje o kreditnom riziku u bankama

master's thesis

• Title (english): Accounting framework and reporting on credit risk in banks
• Author: Larisa Kovačić
• Mentor: Vesna Vašiček (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Kao subjekti od javnog značaja banke su važne ne samo za pojedince koji u njoj drže svoja sredstva, već i za stabilnost gospodarstva i javnih financija svake države. Izloženost rizicima može banke dovesti u poteškoće i upravo zato je potrebno njima adekvatno upravljati. Krediti čine najzastupljeniju stavku u aktivi banke što potencira značaj kreditnog rizika. Ukoliko dužnik ne može ispuniti svoju obvezu u pogledu vraćanja glavnice kredita i plaćanja kamata, to za banku predstavlja rizik. Predmet ovog rada je računovodstveni aspekt kreditnog rizika. Kako bi upravljanje kreditnim rizikom bilo učinkovito potrebno je imati odgovarajući računovodstveni okvir za praćenje, evidentiranje i izvještavanje o kreditnom riziku. Računovodstvo mora osigurati podatke za izračun kreditnog rizika, potrebno je provoditi ispravke vrijednosti, utvrđivati izloženosti, provoditi rezerviranja i druge radnje kojima se evidentira utjecaj kreditnog rizika na banku. Međunarodni standardi financijskog izvještavanja kategoriziraju imovinu banke koja je izložena kreditnom gubitku i nalažu objavljivanja podataka o kreditnom riziku u financijskom izvješću.
U ovom radu objašnjava se i analizira kreditni rizik uz prethodno pojašnjavanje pojma banke i rizika, s naglaskom na računovodstveni aspekt promatranja navedenih elemenata. Teorijske tvrdnje su potkrijepljene primjerima iz prakse te primjerima knjiženja i izračunavanja određenih komponenti. Zaključak rada potvrđuje važnost kreditnog rizika zbog udjela kreditnih plasmana u aktivi banaka. Ističe se važnost pravovremene identifikacije rizika i sukladno tome ispravak vrijednosti plasmana i evidentiranje troška rezerviranja, što omogućuje novi model očekivanih kreditnih gubitaka. Ovaj model utječe na profitabilnost i financijski položaj banke i štiti banku od gubitaka.

Abstract (english)

Banks are institutions of public importance. They are significant not only for the individuals holding their money or other financial assets, but also for the stability of the economy and the public finances of each country. Exposure to risks can cause banks to be in financial trouble and that's why they need to be adequately managed. Loans are the most present item in the bank's assets, which emphasizes the importance of credit risk. If a borrower can not fulfill his obligation to repay principal and interest payments, this is a risk to the bank. The subject of this paper is the accounting aspect of credit risk. In order to effectively manage a credit risk, it is necessary to have an appropriate accounting framework for tracking, recording and reporting on credit risk. Accounting must provide data for the calculation of credit risk, it is necessary to make value adjustments, determine exposures, make provisions and other actions to record the impact of credit risk on the bank. International Financial Reporting Standards categorize the assets of a bank exposed to credit loss and require disclosure of credit risk information in the financial statements. The conclusion of the paper confirms the importance of credit risk due to the part of credit placements in bank assets. It is also important to timely identify the risk and accordingly adjust the value of the placements and record the cost of the provision, which enables a new model of expected credit losses. This model affects the profitability and financial position of the bank and protects the bank from losses

• Keywords: računovodstveni okvir; financijsko izvještavanje; kreditni rizik; MSFI 9; komponente kreditnog rizika
• Keywords (english): accounting framework; financial statements; credit risk; IFRS 9; credit risk components
• Language: croatian
• URN:NBN: urn:nbn:hr:148:862538
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-09-25 07:14:22