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master's thesis
Računovodstveni tretman kreditnih gubitaka u bankama
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:510886
Staklarević, Mateja
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Staklarević, M. (2020). Računovodstveni tretman kreditnih gubitaka u bankama (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:510886

Staklarević, Mateja. "Računovodstveni tretman kreditnih gubitaka u bankama." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:510886

Staklarević, Mateja. "Računovodstveni tretman kreditnih gubitaka u bankama." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:510886

Staklarević, M. (2020). 'Računovodstveni tretman kreditnih gubitaka u bankama', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:510886

Staklarević M. Računovodstveni tretman kreditnih gubitaka u bankama [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:510886

M. Staklarević, "Računovodstveni tretman kreditnih gubitaka u bankama", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:510886

Metadata
TitleRačunovodstveni tretman kreditnih gubitaka u bankama
Title (english)Accounting treatment of credit loss in banks
AuthorMateja Staklarević
MentorVesna Vašiček (mentor)
MBZ: 181411
Committee memberSanja Broz Tominac (predsjednik povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2020-09-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Bankarsko poslovanje igra jednu od ključnih uloga u suvremenom gospodarstvu. Razvojem modernih financijskih tržišta sve veća pozornost se pridaje kontroli rizičnosti poslovanja banaka te upravljanje kreditnim rizikom predstavlja najznačajniju aktivnost u upravljanju bankama. Kod nas Hrvatska narodna banka donosi niz odluka kojima regulira poslovanje te poseban naglasak stavlja na primjereno upravljanje rizicima. Donosi na snagu novi Međunarodni standard financijskog izvještavanja 9 te su ga banke dužne primjenjivati sa početkom 2018.godine. Novi Međunarodni standard financijskog izvještavanja 9 „Financijski instrumenti“ u poglavlju metodologije smanjenja vrijednosti, očekivani kreditni gubici zamjenjuje Međunarodni računovodstveni standard 39 „Financijski instrumenti: priznavanje i mjerenje“. Cilj ovog diplomskog rada je utvrditi važnost primjene novog standarda te analizirati prvu godinu primjene na financijske poslovne promjene Privredne banke Zagreb d.d..
Abstract (english)
Banking plays one of the key roles in the modern economy. With the development of modern financial markets, increasing attention is paid to the control of banks' business risk, and credit risk management is the most important activity in bank management. The Croatian National Bank makes a number of decisions that regulate bank operations and places special emphasis on how to properly manage risks. It implements the new International Financial Reporting Standard 9 which banks are obliged to apply at the beginning of 2018. The new International Financial Reporting Standard 9 “Financial Instruments” in the section of value reduction methodology, as well as expected credit losses which replaces International Accounting Standard 39 “Financial Instruments: Recognition and Measurement”. The aim of this thesis is to determine the importance of the application of the new standard and to analyze its first year of application to financial business changes of Privredna banka Zagreb d.d.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:510886
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 on2020-09-17 10:49:38