prikaz prve stranice dokumenta Računovodstveno praćenje hipotekarnih kredita
Access restricted to students and staff of home institution
master's thesis
Računovodstveno praćenje hipotekarnih kredita
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:333323
Andrašić, Ana
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Andrašić, A. (2019). Računovodstveno praćenje hipotekarnih kredita (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:333323

Andrašić, Ana. "Računovodstveno praćenje hipotekarnih kredita." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:333323

Andrašić, Ana. "Računovodstveno praćenje hipotekarnih kredita." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:333323

Andrašić, A. (2019). 'Računovodstveno praćenje hipotekarnih kredita', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:333323

Andrašić A. Računovodstveno praćenje hipotekarnih kredita [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:333323

A. Andrašić, "Računovodstveno praćenje hipotekarnih kredita", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:333323

Metadata
TitleRačunovodstveno praćenje hipotekarnih kredita
Title (english)Accounting of mortgage loans
AuthorAna Andrašić
MentorVesna Vašiček (mentor)
MBZ: 181411
Committee memberSanja Broz Tominac (predsjednik povjerenstva)
Committee memberHrvoje Perčević (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Hipotekarne kredite uglavnom odobravaju banke, koje imaju ključnu ulogu u financijskom posredovanju, u procesima mobiliziranja i redistribucije štednje kao i u sustavima plaćanja svake zemlje. Njihovo poslovanje uređeno je brojnim zakonima i propisima, regulirano od središnjih banaka, te oblikovano standardima financijskog izvještavanja prema kojima banke oblikuju svoj računovodstveni sustav i izrađuju i objavljuju temeljne financijske izvještaje koji uključuju bilancu, račun dobiti i gubitka, izvještaj o novčanom toku, izvještaj o promjenama kapitala te bilješke uz financijske izvještaje. U skladu s navedenim standardima, propisima i zakonima, banke odobravaju kredite, kao svoj najvažniji proizvod. Jedna od važnijih vrsta kredita koje banke odobravaju su hipotekarni krediti. Hipotekarni krediti dugoročni su krediti koje banke i druge specijalizirane financijske institucije odobravaju građanima kao stambene hipoteke i poduzećima kao poslovne hipoteke. Hipotekarnim kreditom najčešće se kupuju nekretnine poput zemljišta, kuća, stanova, vikendica, apartmana i sl. Zbog svojih izrazito dugih rokova vraćanja, banke pri odobravanju hipotekarnih kredita zahtijevaju opsežnu dokumentaciju kojom korisnik dokazuje svoju kreditnu sposobnost, odnosno mogućnost vraćanja kredita.
Abstract (english)
Mortgage loans are generally approved by banks, which play a key role in financial intermediation, in the processes of mobilization and redistribution of savings, as well as in the payment systems of each country. Banks operations are shaped and governed by numerous laws and regulations, regulated by central banks. Banks form their accounting system and prepare and publish basic financial statements according to International Financial Reporting Standards and International Accounting Standards. Basic financial statements which banks are required to create and publish include balance sheet, income statement, cash flow statement, statement of changes in equity and notes to the financial statements. In accordance with the mentioned standards, regulations and laws, banks approve loans as their most important product. One of the most important type of bank loan is mortgage loan.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:333323
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 on2019-09-11 13:43:16