Primjena i utjecaj MSFI 9 na tretman potraživanja nefinancijskih subjekata

master's thesis

• Title (english): Application and the impact of IFRS 9 on the treatment of receivables for non-financial entities
• Author: Lovro Srebrenović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Ana Ježovita (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-10-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Potraživanja, najširim obuhvatom tog termina, predstavljaju jedno od primarnih područja interesa svih sudionika okoline pojedinog društva, od osoba odgovornih za upravljanje i poslovnih partnera do primarnih korisnika financijskih izvještaja – vlasnika. Obzirom na sve prisutnije pridavanje važnosti sudionika poslovnog okruženja transparentnom izvještavanju društava, postavlja se pitanje razine povjerenja korisnika financijskih izvještaja u iznose te suštinske prikaze u financijskim izvještajima. Vodeći se vidom transparentnog izvještavanja te mogućnostima za napredak otvorenim nakon određenog vremena primjene Međunarodnog standarda financijskog izvještavanja 9, društva sve veću važnost pridaju matematičkim modelima vrednovanja potraživanja i popratnim mišljenjima stručnog, odgovornog osoblja smatrajući kako će na takav način pridonijeti povjerenju korisnika u iznose i prikaze financijskih izvještaja. Ovim se radom nastoji suštinski obraditi važnost i doprinos primjene Međunarodnog standarda financijskog izvještavanja 9 pri tretmanu potraživanja te koristeći stručnu literaturu, modele vrednovanja i financijske informacije prikazati potraživanja kao područje od interesa korisnika financijskih izvještaja obveznika primjene promatranog standarda.

Abstract (english)

Receivables, in the broadest sense of the term, represent one of the primary areas of interest for all participants in the environment of a particular company, from those charged with governance and business partners to the primary users of financial statements - owners. Considering the increasingly present importance of the transparent reporting of companies, the question of the level of trust of the users of financial statements in the amounts and essential presentations in the financial statements arises. Guided by the principles of transparent reporting and the opportunities for progress opened after a certain period of application of International Financial Reporting Standard 9, companies attach increasing importance to mathematical models for the valuation of receivables and accompanying opinions of professional, responsible staff, believing that in this way, they will contribute to the trust of users in the amounts and presentations of their financial statements. This paper tries to deal with the importance and contribution of the application of the International Financial Reporting Standard 9 in the treatment of receivables, and using professional literature, valuation models and financial information to present receivables as an area of interest to users of financial statements of those companies that are obliged to apply the observed standard.

• Keywords: potraživanja; financijske informacije; model vrednovanja; financijski izvještaj; transparentno izvještavanje
• Keywords (english): receivables; financial information; valuation model; financial statement; transparent reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:059591
• 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 students and staff of home institution
• Created on: 2024-10-24 12:27:13