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master's thesis
Računovodstvo banaka u segmentu izvještavanja o kreditnom riziku
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:079869
Budak, Ivana
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Budak, I. (2021). Računovodstvo banaka u segmentu izvještavanja o kreditnom riziku (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:079869

Budak, Ivana. "Računovodstvo banaka u segmentu izvještavanja o kreditnom riziku." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:079869

Budak, Ivana. "Računovodstvo banaka u segmentu izvještavanja o kreditnom riziku." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:079869

Budak, I. (2021). 'Računovodstvo banaka u segmentu izvještavanja o kreditnom riziku', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 12 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:079869

Budak I. Računovodstvo banaka u segmentu izvještavanja o kreditnom riziku [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2025 January 12] Available at: https://urn.nsk.hr/urn:nbn:hr:148:079869

I. Budak, "Računovodstvo banaka u segmentu izvještavanja o kreditnom riziku", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:079869

Metadata
TitleRačunovodstvo banaka u segmentu izvještavanja o kreditnom riziku
Title (english)Accounting of banks in the segment of credit risk reporting
AuthorIvana Budak
MentorSanja Broz Tominac (mentor)
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2021-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Banke su institucije javnog značaja koje su bitne za pojedince s obzirom da unutar istih drže svoja sredstva. Banke su ujedno važne i za cjelokupnu stabilnost gospodarstava i javnih institucija svake pojedine države. Ukoliko je banka izložena rizicima navedeno može banku dovesti u poteškoće pa je iz tog razloga iznimno važno na dobar način upravljati bankama. Kao stavka koja je najzastupljenija unutar aktive su krediti čime se isto tako odmah potencira i značaj kreditnog rizika. Ukoliko primjerice dužnik nije u mogućnosti ispunjavati svoju obvezu i to u pogledu vraćanja glavnice kredita, tj. plaćanja kamata, navedeno će za banku predstavljati rizik. Temeljni predmet ovog rada je uvid računovodstvenog aspekta kreditnog rizika. Učinkovito upravljanje kreditnim rizikom stoga podrazumijeva odgovarajući računovodstveni okvir za praćenje, evidenciju te izvješćivanje o kreditnom riziku. Računovodstvo stoga treba osigurati podatke potrebne za osiguranje izračuna kreditnog rizika.
Abstract (english)
Banks are institutions of public importance that are important to individuals since they hold their funds within them. Banks are also important for the overall stability of the economies and public institutions of each country. If a bank is exposed to risks, this can lead to difficulties for the bank, which is why it is extremely important to manage banks in a good way. As the item that is most represented within the assets are loans, which also immediately emphasizes the importance of credit risk. If, for example, the debtor is not able to fulfill his obligation in terms of repayment of the loan principal, ie payment of interest, this will be a risk for the bank. The basic subject of this paper is the insight of the accounting aspect of credit risk. Effective credit risk management therefore implies an appropriate accounting framework for monitoring, recording and reporting on credit risk. Accounting should therefore provide the data necessary to ensure the calculation of credit risk.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:079869
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and 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 on2021-09-28 13:35:10