Specifičnosti sadržaja i strukture financijskih izvještaja banaka

master's thesis

• Author: Luka Babun
• Mentor: Sanja Broz Tominac (mentor); MBZ: 286480
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj diplomski rad bavi se strukturom i sadržajem financijskih izvještaja banaka. Banke su
sastavni dio svakodnevnog života te imaju utjecaj na novčane tokove, ali i likvidnost
gospodarstva. Banke kao kreditne institucije spadaju u velike poduzetnike, a dozvolu za rad
dobivaju od strane Hrvatske narodne banke koja ujedno i nadzire, te regulira njihov rad.
Banke su krajem tekuće godine dužne podnositi financijske izvještaje pružajući
zainteresiranim korisnicima precizan uvid u vlastito poslovanje, a najviše solventnost i
likvidnost. Financijsko izvještavanje banaka zahtijeva primjenjivanje računovodstvenih
načela, ali i standarda MSFI i MRS. Temeljni financijski izvještaji banaka su bilanca, račun
dobiti i gubitka, izvještaj o novčanom toku, izvještaj o ostaloj sveobuhvatnoj dobiti, izvještaj
o promjenama kapitala, te bilješke uz financijske izvještaje. Svaki od njih ima svoju
propisanu strukturu i sadržaj, a uvid u iste pruža ovaj diplomski rad.

Abstract (english)

This final paper deals with the structure and content of banks' financial statements. Banks are
an integral part of everyday life and have an impact on cash flows, or the liquidity of the
economy. Bank as a credit institution according to the Accounting Act is classified as large
enterprise in the Republic of Croatia and its work is permitted by the Croatian National Bank,
which also supervises and regulates it. Bank and other large enterprises are obliged at the end
of the year to submit the financial statements providing the interested users detailed insight
into their business, and especially solvency and liquidity. Financial reporting of banks require
application of accounting principles or standards and IFRS and IAS. Basic financial
statements of banks are balance sheet, income statement, cash flow statement, statement of
changes in equity and notes to the financial statements. Each of them has a prescribed
structure and content, and those are minutely presented into this thesis.

• Keywords: banka; financijski izvještaj; izvještavanje; računovodstvo; financijska institucija
• Keywords (english): bank; financial statements; reporting; accounting; financial institution
• Language: croatian
• URN:NBN: urn:nbn:hr:148:197569
• Study programme: Title: 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: 2019-09-27 17:36:26