Analiza utjecaja pandemije Covid-19 na računovodstvo i financijsko izvještavanje bankarskog sektora

master's thesis

• Title (english): Analysis of the impact of the Covid-19 pandemic on the accounting and financial reporting of the banking sector
• Author: Gloria Karin
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-01-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Globalna kriza uzrokovana pandemijom COVID-19, u odnosu na sve prethodne krize koje su
nastupile te koje su zahvatile ekonomiju i uzrokovale recesiju, jedinstvena je po načinu i
brzini nastanka, globalnom obuhvatu i posljedicama. Budući da je uzrokovala poremećaje u
gospodarstvu, u pojedinim je sektorima došlo do usporavanja aktivnosti, dok kod onih koji se
nisu mogli nositi s posljedicama krize aktivnost je gotovo zaustavljena. Samo rijetki sektori su
suočeni s porastom aktivnosti. Određene promjene su se dogodile i u području računovodstva.
Kako se odvijala situacija s pandemijom tako su se mijenjali odnosno prilagođavali određeni
standardi kako bi obavljanje računovodstvene djelatnosti zadržalo istu razinu kvalitete te kako
bi se osigurale potpune i pouzdane informacije kroz financijsko izvještavanje. Posljedice
pandemije nisu zaobišle ni bankarski sektor, iako su banke te koje su imale ključnu ulogu
tijekom pandemije u stabilizaciji financijskog sustava. Banke su te koje su, i još pomažu
poduzećima i stanovništvu kroz potpore i pomoći te kreditiranjem vratiti financijski sustav na
uzlaznu putanju. Posljedice ove krize zasigurno će se osjetiti još dugo te će oporavak od istih
potrajati još neko vrijeme obzirom da je ova pandemija naglo i neočekivano potvrdila
ovisnost cjelokupnog gospodarstva o trgovinskim, proizvodnim i financijskim tokovima.

Abstract (english)

The global crisis caused by the COVID-19 pandemic compared to all the previous crises,
which have occurred and that have hit the economy and caused the recession, is unique by the
way and speed of creation, global coverage and consequences. Since it caused the disturbance
in the economy, there has been a slowdown in activities in some sectors, while in those who
could not cope with the consequences of the crisis, the activity was almost stopped. Only rare
sectors are faced with an increase in activity. Some changes have also occurred in the area of
accounting. As the pandemic situation took place, some standards were changed or adjusted to
ensure that accounting activities maintained the same level of quality and to provide full and
reliable information through financial reporting. The consequences of pandemics have not
been circumvented by the banking sector, even though banks have played a key role during a
pandemic in the stabilisation of the financial system. The banks are the ones that are, and are
still helping businesses and the population through aid and aid and to restore the financial
system to the upward trajectory. The consequences of this crisis will surely be felt for much
longer, and recovery from the same will take some time since this pandemic has suddenly and
unexpectedly confirmed the dependence of the entire economy on trade, production and
financial flows.

• Keywords: globalna kriza; COVID-19; računovodstvo; financijsko izvještavanje; bankarski sektor
• Keywords (english): global crisis; COVID-19; accounting; financial reporting; banking sector
• Language: croatian
• URN:NBN: urn:nbn:hr:148:445860
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-01-25 13:59:42