engleski

Accounting effects of subsequent measurement of financial instruments - Case of Croatia

This paper presents the accounting effects of the subsequent measurement of financial instruments on the example of a selected commercial bank. Before presenting those accounting effects 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 will be 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 chosen commercial bank transitional provisions and business impacts related to the implementation of International Financial Reporting Standards 9 Financial Instruments are analysed. Finally, the impact of the subsequent measurement of financial instruments on the business activities and profitability of mentioned bank will be discussed.

financial instruments, bank, IFRS 9, subsequent measurement

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