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master's thesis
Primjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:649673
Jakopec, Ingrid
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Jakopec, I. (2015). Primjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:649673

Jakopec, Ingrid. "Primjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:649673

Jakopec, Ingrid. "Primjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:649673

Jakopec, I. (2015). 'Primjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 14 March 2025, https://urn.nsk.hr/urn:nbn:hr:148:649673

Jakopec I. Primjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2025 March 14] Available at: https://urn.nsk.hr/urn:nbn:hr:148:649673

I. Jakopec, "Primjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:649673

Metadata
TitlePrimjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva
Title (english)Application of the concept of fair value in the investment portfolio of the insurance company
AuthorIngrid Jakopec
MentorVesna Vašiček (mentor)
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberHrvoje Perčević (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu je prikazana definicija i obilježja osiguranja, osnovna podjela osiguranja na životna i neživotna. Prikazane su specifičnosti i pravila primjene relevantnih MRS/MSFI, te početno i naknadno mjerenje fer vrijednosti financijske imovine. Sredstva prikupljena prodajom polica osiguranja koriste se za ulaganja u različite financijske instrumente na tržištu kapitala pri čemu nastoje optimizirati investicijski portfelj. Analizirana je primjena koncepta fer vrijednosti na investicijskom portfelju osiguravajućeg društva. Iznesen je sistematizirani pregled ulaganja osiguravajućih društava u tri osnovne kategorije: ulaganja u financijsku imovinu, ulaganja u zemljišta i građevinske objekte koji ne služe za obavljanje djelatnosti, ulaganje u podružnice, pridružena društva i sudjelovanje u zajedničkim ulaganjima.
Abstract (english)
This thesis shows the definition and characteristics of insurance, basic division of insurance to life and non-life. It shows the specifications and rules for applying the relevant IAS/IFRS, as well as the initial and subsequent measurement of the fair value of financial assets. The funds raised from the sale of insurance policies are used to invest in various financial instruments in the capital markets and seeks to optimize the investment portfolio. We analyzed the application of the concept of fair value in the investment portfolio of the insurance company. It gives a systematic review of investment insurance companies into three main categories: investment in financial assets, investments in land and buildings which are not used in main activity, investments in subsidiaries, associates and joint ventures.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:649673
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-11-02 17:37:01