Početno i naknadno priznavanje i mjerenje financijskih instrumenata u portfelju investicijskih fondova

master's thesis

• Title (english): Initial and subsequent recognition and measurement of financial instruments in the portfolio of investment funds
• Author: Maja Jelančić
• Mentor: Vesna Vašiček (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Investicijski fondovi predstavljaju institucionalne investitore koji omogućuju široj javnosti ulaganje u vrijednosne papire. S razvojem financijskog tržišta povećava se i broj financijskih instrumenata kojima se trguje. Predmet ovog rada je početno i naknadno priznavanje i mjerenje financijskih instrumenata u portfelju investicijskih fondova. Cilj rada je prezentirati Međunarodni računovodstveni standard 39 koji definira principe priznavanja i mjerenja financijske imovine i financijskih obveza.

Abstract (english)

Investment funds are institutional investors that allow the general public to invest in securities. With the development of the financial market increases the number of financial instruments traded. The subject of this work is the initial and subsequent recognition and measurement of financial instruments in the portfolio of investment funds. The main focus is to present the International Accounting Standard 39, which defines the principles of recognition and measurement of financial assets and financial liabilities.

• Keywords: investicijski fondovi; financijski instrumenti; financijska imovina; financijske obveze; Međunarodno računovodstveni standard 39
• Keywords (english): investment funds; financial instruments; financial assets; financial liabilities; International Accounting Standars 39
• Language: croatian
• URN:NBN: urn:nbn:hr:148:579069
• 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: 2016-09-29 12:35:49