RAČUNOVODSTVENI TRETMAN FINANCIJSKIH INSTRUMENATA NA PRIMJERU OTOVORENOG INVESTICIJSKOG FONDA

master's thesis

• Title (english): ACCOUNTING TREATMENT OF FINANCIAL INSTRUMENTS ON THE EXAMPLE OF AN OPEN INVESTMENT FUND
• Author: Ivan Jažić
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Danimir Gulin (član 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

Financijski instrumenti nastaju kao oblik ugovorenih financijskih transakcija s ciljem ostvarenja financijskih dobitaka za jednu stranu i osiguranja izvora financiranja za drugu stranu ugovornih odnosa. U radu se financijski instrumenti promatraju s aspekta računovodstva financijske imovine ovisno o skupini vlasničkih, dužničkih ili derivatnih financijskih instrumenata. Računovodstveni okvir propisuje postupke priznavanja, klasifikacije, mjerenja i prestanka priznavanja financijskih instrumenata na temelju koje se provodi računovodstvena evidencija. Investicijski fondovi u svojoj imovini posjeduju veliki udio financijskih instrumenata, stoga se na praktičnom primjeru prikazuje računovodstvena evidencija financijskih instrumenata.

Abstract (english)

Financial instruments occur as a form of contracted financial transactions with the aim of making financial gains for one party and securing financial sources for the other party to the contractual relation. The paper examines financial instruments from the aspect of accounting for financial assets depending on the group of financial instruments equity, debt or derivative financial instruments. The accounting framework define procedures for recognizing, classifying, measuring and derecognising financial instruments on which accounting records are kept. Investment funds own a large share of financial instruments in their assets, so the accounting records of financial instruments are shown on a practical example.

• Keywords: financijski instrumenti; financijska imovina; računovodstveni okvir; računovodstvo; investicijski fondovi
• Keywords (english): financial instruments; financial assets; accounting framework; accounting; investment funds
• Language: croatian
• URN:NBN: urn:nbn:hr:148:691700
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and 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 09:34:47