prikaz prve stranice dokumenta Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke
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master's thesis
Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:797418
Dobrenić, Kristijan
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Dobrenić, K. (2019). Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:797418

Dobrenić, Kristijan. "Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:797418

Dobrenić, Kristijan. "Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:797418

Dobrenić, K. (2019). 'Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 15 June 2024, https://urn.nsk.hr/urn:nbn:hr:148:797418

Dobrenić K. Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 June 15] Available at: https://urn.nsk.hr/urn:nbn:hr:148:797418

K. Dobrenić, "Računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:797418

Metadata
TitleRačunovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke
Title (english)Accounting efects of post-valuation of financial instruments on an example of a selected comercial bank
AuthorKristijan Dobrenić
MentorSanja Broz Tominac (mentor)
MBZ: 286480
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberHrvoje Perčević (član povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U radu su prikazani računovodstveni efekti naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke. Prije samog prikaza računovodstvenih efekata naknadnog vrednovanja financijskih instrumenata na primjeru odabrane poslovne banke kao temelj prikazano je poslovanja banaka s naglaskom na temeljne odrednice bankarskog sektora Republike Hrvatske. Zatim je prikazana struktura aktive i pasive bankarskog sektora Republike Hrvatske te udio i važnost financijskih instrumenata u poslovanju banaka. Nakon definiranja financijskih instrumenata prikazan je računovodstveni okvir financijskih instrumenata kroz Međunarodni standard financijskog izvještavanja 9 Financijski instrumenti i razlike u odnosu na Međunarodni računovodstveni standard 39 Financijska imovina: priznavanje i mjerenje. Na primjeru bankarskog sektora Republike Hrvatske i na primjeru Zagrebačke banke d.d. prikazane su prijelazne odredbe i utjecaji na poslovanje vezani uz implementaciju Međunarodnog standarda financijskog izvještavanja 9 Financijski instrumenti. U sklopu rada prikazan je utjecaj naknadnog vrednovanja financijskih instrumenata na poslovanje i profitabilnost Zagrebačke banke d.d.
Abstract (english)
This master's thesis presents the accounting effects of the post-valuation of financial instruments on the example of a selected commercial bank. Before presenting the accounting effects of the post-valuation of financial instruments on the example of a selected commercial bank as basis is presented business functioning of banks the with an emphasis on the basic determinants of the banking sector of the Republic of Croatia. Next step was to present the structure of assets and liabilities of the banking sector of the Republic of Croatia and the share and importance of financial instruments in bank operations are presented. After defining financial instruments, the accounting framework for financial instruments is presented through International Financial Reporting Standard 9 Financial Instruments and differences from International Accounting Standard 39 Financial Assets: Recognition and Measurement. On the example of the banking sector of the Republic of Croatia and on the example of Zagrebačka banka d.d. transitional provisions and business impacts related to the implementation of International Financial Reporting Standards 9 Financial Instruments are presented. Last step is to present impact of the post-valuation of financial instruments on the operations and profitability of Zagrebačka banka d.d.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:797418
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 on2019-09-23 14:14:12