Disclosures of Credit Risk According to IFRS, Basel II Pillar 3 and National Supervisor - Croatian case (CROSBI ID 588290)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Vašiček, Vesna ; Broz Tominac, Sanja
engleski
Disclosures of Credit Risk According to IFRS, Basel II Pillar 3 and National Supervisor - Croatian case
This paper presents differences of credit risk disclosure under different basis. We investigated requirements for credit risk disclosure in Croatia in order to reveal differences. Results show that there are some differences as well as overlaps in disclosure requirements. Furthermore, all banks in Croatia have to apply IFRS according to Accounting Law. The research of requirements for credit risk disclosure indicates that not all the requirements are comparable. Nevertheless, some adjustments are needed, especially in the area of national supervisor's requirements. Our paper thus provides comparative analysis of credit risk disclosure requirements in Croatia according to IFRS, Basel II Pillar 3 and national supervisor that could be useful for final credit risk disclosure requirements harmonization in Croatia.
disclosure; credit risk; IFRS; Basel II; national supervisor; Croatia
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Podaci o prilogu
2012.
objavljeno
Podaci o matičnoj publikaciji
Podaci o skupu
7th Annual London Business Research Conference
predavanje
09.07.2012-10.07.2012
London, Ujedinjeno Kraljevstvo