Utjecaj primjene modela očekivanih kreditnih gubitaka na mjerenje financijskih instrumenata i financijsko izvještavanje banaka

master's thesis

• Title (english): The impact of applying the expected credit loss model on the measurement of financial instruments and the financial reporting of banks
• Author: Monika Herceg
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Vesna Vašiček (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: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Primjena novog računovodstvenog standarda MSFI-ja 9 - Financijski instrumenti najveći utjecaj je imala na poslovanje kreditnih institucija. Nova kategorizacija financijskih instrumenata te njihovo umanjenje vrijednosti ostavlja značajan utjecaj na financijski rezultat banaka. Ipak, u fokusu je novi model očekivanih kreditnih gubitaka koji, za razliku od prethodnog modela nastalih kreditnih gubitaka prema MRS-u 39 - Financijski instrumenti: priznavanje i mjerenje, definira raznije priznavanje kreditnih gubitaka. Kako krediti čine najveći udio imovine banaka, efekt primjene ovog modela će značajno utjecati na strukturu računa dobiti i gubitka banaka, te samim time i na njihovu dobit. Analiza provedena na primjeru 3 odabrane poslovne banke u Hrvatskoj će pokazati primjenu tog modela u praksi.

Abstract (english)

Application of the new accounting standard IFRS 9 - Financial instruments has the greatest impact on the business of credit institutions. The new categorization of financial instruments and their impairment leaves a significant impact on banks financial performance. However, the focus is on a new model of expected credit losses, which, in contrast to the previous incurred credit loss model under IAS 39 - Financial Instruments: Recognition and Measurement, defines a different recognition of credit losses. As loans account for the largest share of banks assets, the effect of applying this model will have a significant impact on the structure of banks profit and loss statement, and therefore on their profits. The analysis conducted on the example of 3 commercial banks in Croatia will show the application of this model in practice.

• Keywords: banka; MSFI 9; financijski instrumenti; očekivani kreditni gubitak; financijski rezultat
• Keywords (english): bank; IFRS 9; financial instruments; expected credit loss; financial performance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:198645
• 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 authenticated users
• Created on: 2019-09-25 13:01:57