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master's thesis
UČINCI PRIMJENE MSFI-a 9 NA POSLOVANJE KREDITNIH INSTITUCIJA
Diplomski rad
2021. urn:nbn:hr:124:045882
Vuletić, Mia
University of Split
Faculty of economics Split

Cite this document

Vuletić, M. (2021). UČINCI PRIMJENE MSFI-a 9 NA POSLOVANJE KREDITNIH INSTITUCIJA : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:045882

Vuletić, Mia. "UČINCI PRIMJENE MSFI-a 9 NA POSLOVANJE KREDITNIH INSTITUCIJA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:045882

Vuletić, Mia. "UČINCI PRIMJENE MSFI-a 9 NA POSLOVANJE KREDITNIH INSTITUCIJA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:045882

Vuletić, M. (2021). 'UČINCI PRIMJENE MSFI-a 9 NA POSLOVANJE KREDITNIH INSTITUCIJA : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 28 September 2024, https://urn.nsk.hr/urn:nbn:hr:124:045882

Vuletić M. UČINCI PRIMJENE MSFI-a 9 NA POSLOVANJE KREDITNIH INSTITUCIJA : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 September 28] Available at: https://urn.nsk.hr/urn:nbn:hr:124:045882

M. Vuletić, "UČINCI PRIMJENE MSFI-a 9 NA POSLOVANJE KREDITNIH INSTITUCIJA : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:045882

Metadata
TitleUČINCI PRIMJENE MSFI-a 9 NA POSLOVANJE KREDITNIH INSTITUCIJA : Diplomski rad
AuthorMia Vuletić
MentorMarko Čular (mentor)
MBZ: 334714
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Problem istraživanja je cjeloukupni proces uvođenja novog standarda MSFI 9, koji je zamijenio dotadašnji MRS 39, na primjeru kreditnih institucija RH s naglaskom na obuhvatno analiziranje i opisivanje postupka zamjene MRS-a 39 s MSFI-om 9 te njegovog učinka na poslovanje kreditnih institucija za poslovnu godinu 2018. Glavni cilj ovog istraživanja je prikazati učinak novog MSFI-a 9 u odnosu na MRS 39, na primjeru kreditnih institucija, naglasiti nove elemente koje je donio MSFI 9 i način na koji su se isti implementirali, te opisati i empirijski potkrijepiti rezultate analize financijskih izvještaja kreditnih institucija s posljedicama uvođenja MSFI-a 9 kao i moguće buduće financijske kretnje koje isti nosi. Rezultati inicijalne primjene MSFI-ja 9 u 2018.godini, pokazuju negativan učinak na sveukupni bankovni sustav, odnosno kako postoji korelacija između uvođenja MSFI-ja 9 i poslovnog uspjeha bankovnog sustava.Unatoč na izgled negativnim rezultatima, novi Sandard pokazao je znantno poboljšanje u usporedbi s MRS-om 39. MSFI 9 promijenio je način klasificiranja i mjerenja financijske imovine, jednostavnije prepoznavanje kreditnih gubitaka, potpunu transparentnost i objektivnost podataka što se u konačnici odrazilo na poboljšanje stabilnosti kreditnog sustava.
Abstract (english)
The research problem is the entire process of introducing the new IFRS 9, which replaced the previous IAS 39, on the example of Croatian credit institutions with emphasis on comprehensive analysis and description of the procedure for replacing IAS 39 with IFRS 9 and its impact on business institutions for business year of 2018. The main goal of this research is to show the effect of the new IFRS 9 in relation to IAS 39, on the example of credit institutions, highlight the new elements introduced by IFRS 9 and how they were implemented, and describe and empirically support the results of analysis of financial statements institution with the consequences of the introduction of IFRS 9 as well as possible future financial trends that it carries. The results of the initial application of IFRS 9 in 2018 show a negative effect on the overall banking system, ie how there is a correlation between the introduction of IFRS 9 and the business success of the banking system. Despite the appearance of negative results, the new Sandard showed significant improvement compared with IAS 39. IFRS 9 changed the way financial assets are classified and measured, credit losses are easier to identify, full transparency and objectivity of data that ultimately reflected on improving the stability of credit system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:045882
Study programmeTitle: Business Studies
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 on2021-10-18 11:08:59