Računovodstveno praćenje hipotekarnih kredita

master's thesis

• Title (english): Accounting of mortgage loans
• Author: Ana Andrašić
• Mentor: Vesna Vašiček (mentor); MBZ: 181411
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Hipotekarne kredite uglavnom odobravaju banke, koje imaju ključnu ulogu u financijskom posredovanju, u procesima mobiliziranja i redistribucije štednje kao i u sustavima plaćanja svake zemlje. Njihovo poslovanje uređeno je brojnim zakonima i propisima, regulirano od središnjih banaka, te oblikovano standardima financijskog izvještavanja prema kojima banke oblikuju svoj računovodstveni sustav i izrađuju i objavljuju temeljne financijske izvještaje koji uključuju bilancu, račun dobiti i gubitka, izvještaj o novčanom toku, izvještaj o promjenama kapitala te bilješke uz financijske izvještaje. U skladu s navedenim standardima, propisima i zakonima, banke odobravaju kredite, kao svoj najvažniji proizvod. Jedna od važnijih vrsta kredita koje banke odobravaju su hipotekarni krediti. Hipotekarni krediti dugoročni su krediti koje banke i druge specijalizirane financijske institucije odobravaju građanima kao stambene hipoteke i poduzećima kao poslovne hipoteke. Hipotekarnim kreditom najčešće se kupuju nekretnine poput zemljišta, kuća, stanova, vikendica, apartmana i sl. Zbog svojih izrazito dugih rokova vraćanja, banke pri odobravanju hipotekarnih kredita zahtijevaju opsežnu dokumentaciju kojom korisnik dokazuje svoju kreditnu sposobnost, odnosno mogućnost vraćanja kredita.

Abstract (english)

Mortgage loans are generally approved by banks, which play a key role in financial intermediation, in the processes of mobilization and redistribution of savings, as well as in the payment systems of each country. Banks operations are shaped and governed by numerous laws and regulations, regulated by central banks. Banks form their accounting system and prepare and publish basic financial statements according to International Financial Reporting Standards and International Accounting Standards. Basic financial statements which banks are required to create and publish include balance sheet, income statement, cash flow statement, statement of changes in equity and notes to the financial statements. In accordance with the mentioned standards, regulations and laws, banks approve loans as their most important product. One of the most important type of bank loan is mortgage loan.

• Keywords: banke; hipotekarni kredit; računovodstvo; financijsko izvještavanje; računovodstvena evidencija
• Keywords (english): banks; mortgage loan; accounting; financial reporting; accounting records
• Language: croatian
• URN:NBN: urn:nbn:hr:148:333323
• 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: Access restricted to students and staff of home institution
• Created on: 2019-09-11 13:43:16