Računovodstveni tretman kreditnih gubitaka u bankama

master's thesis

• Title (english): Accounting treatment of credit loss in banks
• Author: Mateja Staklarević
• Mentor: Vesna Vašiček (mentor); MBZ: 181411
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Bankarsko poslovanje igra jednu od ključnih uloga u suvremenom gospodarstvu. Razvojem modernih financijskih tržišta sve veća pozornost se pridaje kontroli rizičnosti poslovanja banaka te upravljanje kreditnim rizikom predstavlja najznačajniju aktivnost u upravljanju bankama. Kod nas Hrvatska narodna banka donosi niz odluka kojima regulira poslovanje te poseban naglasak stavlja na primjereno upravljanje rizicima. Donosi na snagu novi Međunarodni standard financijskog izvještavanja 9 te su ga banke dužne primjenjivati sa početkom 2018.godine. Novi Međunarodni standard financijskog izvještavanja 9 „Financijski instrumenti“ u poglavlju metodologije smanjenja vrijednosti, očekivani kreditni gubici zamjenjuje Međunarodni računovodstveni standard 39 „Financijski instrumenti: priznavanje i mjerenje“. Cilj ovog diplomskog rada je utvrditi važnost primjene novog standarda te analizirati prvu godinu primjene na financijske poslovne promjene Privredne banke Zagreb d.d..

Abstract (english)

Banking plays one of the key roles in the modern economy. With the development of modern financial markets, increasing attention is paid to the control of banks' business risk, and credit risk management is the most important activity in bank management. The Croatian National Bank makes a number of decisions that regulate bank operations and places special emphasis on how to properly manage risks. It implements the new International Financial Reporting Standard 9 which banks are obliged to apply at the beginning of 2018. The new International Financial Reporting Standard 9 “Financial Instruments” in the section of value reduction methodology, as well as expected credit losses which replaces International Accounting Standard 39 “Financial Instruments: Recognition and Measurement”. The aim of this thesis is to determine the importance of the application of the new standard and to analyze its first year of application to financial business changes of Privredna banka Zagreb d.d.

• Keywords: banka; kreditni rizici; MSFI 9
• Keywords (english): bank; credit risks; IFRS 9
• Language: croatian
• URN:NBN: urn:nbn:hr:148:510886
• 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: 2020-09-17 10:49:38