Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke

master's thesis

• Title (english): Accounting efects of post-valuation of financial instruments on an example of a selected comercial bank
• Author: Kristijan Dobrenić
• Mentor: Sanja Broz Tominac (mentor); MBZ: 286480
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U radu su prikazani računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke. Prije samog prikaza računovodstvenih efekata naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke kao temelj prikazano je poslovanja banaka s naglaskom na temeljne odrednice bankarskog sektora Republike Hrvatske. Zatim je prikazana struktura aktive i pasive bankarskog sektora Republike Hrvatske te udio i važnost financijskih instrumenata u poslovanju banaka. Nakon definiranja financijskih instrumenata prikazan je računovodstveni okvir financijskih instrumenata kroz Međunarodni standard financijskog izvještavanja 9 Financijski instrumenti i razlike u odnosu na Međunarodni računovodstveni standard 39 Financijska imovina: priznavanje i mjerenje. Na primjeru bankarskog sektora Republike Hrvatske i na primjeru Zagrebačke banke d.d. prikazane su prijelazne odredbe i utjecaji na poslovanje vezani uz implementaciju Međunarodnog standarda financijskog izvještavanja 9 Financijski instrumenti. U sklopu rada prikazan je utjecaj naknadnog vrednovanja financijskih instrumenata na poslovanje i profitabilnost Zagrebačke banke d.d.

Abstract (english)

This master's thesis presents the accounting effects of the post-valuation of financial instruments on the example of a selected commercial bank. Before presenting the accounting effects of the post-valuation of financial instruments on the example of a selected commercial bank as basis is presented business functioning of banks the with an emphasis on the basic determinants of the banking sector of the Republic of Croatia. Next step was to present the structure of assets and liabilities of the banking sector of the Republic of Croatia and the share and importance of financial instruments in bank operations are presented. After defining financial instruments, the accounting framework for financial instruments is presented through International Financial Reporting Standard 9 Financial Instruments and differences from International Accounting Standard 39 Financial Assets: Recognition and Measurement. On the example of the banking sector of the Republic of Croatia and on the example of Zagrebačka banka d.d. transitional provisions and business impacts related to the implementation of International Financial Reporting Standards 9 Financial Instruments are presented. Last step is to present impact of the post-valuation of financial instruments on the operations and profitability of Zagrebačka banka d.d.

• Keywords: banka; financijski instrumenti; Međunarodni standard financijskog izvještavanja 9 Financijski instrumenti; naknadno vrednovanje financijskih instrumenata
• Keywords (english): bank; financial instruments; International Financial Reporting Standard 9 Financial Instruments; post-valuation of financial instruments
• Language: croatian
• URN:NBN: urn:nbn:hr:148:797418
• 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: 2019-09-23 14:14:12