Računovodstvene informacije u svrhu upravljanja tržišnim rizikom u bankama

master's thesis

• Title (english): Accounting information in market risk managementin in banks
• Author: Irena Horvat
• Mentor: Vesna Vašiček (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-07-13, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

S razvojem investicijskog bankarstva i financijskih tržišta diljem svijeta, upravljanje tržišnim rizicima postalo je jedno od najznačajnijih oblika upravljanja rizicima u bankarstvu. Ukoliko je upravljanje tržišnim rizikom neadekvatno, ono može biti velika prijetnja uspješnom poslovanju banke, ali i velika komparativna prednost ukoliko je sustav upravljanja istim učinkovit. Međunarodni računovodstveni standardi o računovodstvenom praćenju financijskih instrumenata imaju za cilj omogućiti transparentnije izvještavanje o tržišnim rizicima koji proizlaze iz držanih instrumenata, bolji prikaz poduzetih aktivnosti zaštite od rizika, bolju povezanost računovodstva s aktivnostima upravljanja rizicima te pomoć ulagateljima u procjeni značaja financijskih instrumenata za položaj i rezultate poslovanja banke. Cilj istraživanja ovog rada je prikazati međuovisnost računovodstvenih informacija i uspješnog upravljanja tržišnim rizicima u bankarskom poslovanju.

Abstract (english)

Following the development of investment banking and financial markets around the world, market risk management has become one of the most important forms of risk management in banking. If the market risk management is not adequate, it can be great threath to bank's profitability, but also a great comparative advantage if the market risk management system is effective. International accounting standards on financial instruments are aiming to enable more transparent reporting on market risks that arise from instruments held, better representation of risk hedging activities, better coherency between accounting and risk management and help to the investors in assessment of relevance of financial instruments to the bank's financial results. The objective of this research is to present the interdependence of accounting information and effective market risk management in banking industry.

• Keywords: tržišni rizik; upravljanje rizicima; bankarska regulativa; računovodstvo financijskih instrumenata
• Keywords (english): market risk; risk management; banking regulations; financial instruments accounting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:628680
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Repository: REPEFZG
• Created on: 2016-12-08 11:35:01