Utjecaj primjene koncepta fer vrijednosti na financijski položaj i uspješnost poslovnih subjekata

master's thesis

• Title (english): The influence of the fair value concept on the financial position and performance of the companies
• Author: Vanessa Banić
• Mentor: Hrvoje Perčević (mentor); MBZ: 269556
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu definiran je koncept fer vrijednosti i njegova primjena kod naknadnog mjerenja imovine i obveza. Fer vrijednost je jedna od metoda vrednovanja imovine i obveza, koja još uvijek nije jednoglasno prihvaćena kao temeljni koncept vrednovanja imovine i obveza poslovnih subjekata od strane računovodstvenih stručnjaka, no posljednjih godina sve više postaje standard suvremenog sustava financijskog izvještavanja. Fer vrijednost definirana je MSFI-jem 13 Fer vrijednost, te se za mjerenje fer vrijednosti koriste tri pristupa i tri razine mjerenja. Primjenom koncepta fer vrijednosti imovina i obveze poslovnog subjekta se u financijskim izvještajima iskazuju po tržišnim cijenama na aktivnom tržištu. Vrednovanje po fer vrijednosti može imati značajan utjecaj na vrijednost imovine i obveza, a prema tome i značajan utjecaj na financijski položaj i uspješnost poslovnih subjekata. Primjenom fer vrijednosti na vrednovanje imovine i obveza nastaju prihodi i rashodi koji se priznaju u računu dobiti i gubitka.
Dosadašnjim istraživanjima o utjecaju fer vrijednosti na financijski položaj i uspješnost poslovnih subjekata došlo se do zaključka da primjena fer vrijednosti loše utječe na pokazatelje profitabilnosti i aktivnosti, ali poboljšava solventnost poduzeća. U ovom radu provedeno je istraživanje o utjecaju koncepta fer vrijednosti na financijski položaj i uspješnost odabranih poslovnih subjekata na području Republike Hrvatske. Na temelju istraživanja zaključeno je da korištenje metode fer vrijednosti pozitivno utječe na pokazatelje zaduženosti i poboljšava financijski položaj poduzeća, dok na pokazatelje profitabilnosti i aktivnosti utječe negativno, te smanjuje financijsku uspješnost poduzeća.

Abstract (english)

This paper defines the fair value concept and its application in the subsequent measurement of assets and liabilities. Fair value is one of the methods of valuing assets and liabilities, which has not yet been unanimously accepted as the basic concept of valuation of assets and liabilities of business entities by accounting professionals, but in recent years is becoming a rising standard in the modern financial reporting system. Fair value is defined in IFRS 13 Fair Value, and for measuring fair value are used three approaches and three measurement levels. In applying the concept of fair value, the assets and liabilities of a business entity are presented at market prices in an active market in the financial statements. Fair value valuation can have a significant impact on the value of assets and liabilities and therefore a significant impact on the financial position and performance of business entities. Applying fair value to evaluate assets and liabilities results in income and expenses that are recognized in the income statement. Research to date on the impact of fair value on the financial position and performance of businesses has concluded that the application of fair value has a bad impact on profitability and activity of company but improves corporate solvency. This paper investigates the impact of the fair value concept on the financial position and performance of selected businesses in the Republic of Croatia. Based on the research, it was concluded that the use of the fair value method has a positive effect on the indebtedness indicators and that it improves the financial position of the company. Meanwhile it was concluded that the use of fair value method has a negative impact on profitability and activity indicators and contributes to lower financial performance of the company.

• Keywords: fer vrijednost; vrednovanje imovine; financijski instrumenti; financijski položaj; financijska uspješnost
• Keywords (english): fair value; asset valuation; financial instruments; financial position; financial performance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:845247
• 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: 2020-09-24 10:59:25