Naslov
Accounting in Croatian Banks and Its Compatibility With International Accounting and Supervision Regulation

Autori
Dimitrić, Mira

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
ICAFT 2004, 2.nd International Conference on Accounting and Finance in Transition / - , 2005

Skup
2.nd International Conference on Accounting and Finance in Transition

Mjesto i datum
Kavála, Grčka, 09.07.2004. - 11.07.2004

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
bank’ s accounting; bank’ s supervision; risk management

Sažetak
International convergence of capital measurement and capital standards has two fundamental objectives: to strengthen the soundness and stability of international banking system and to diminish competitive inequality among international banks. Research results and facts presented and described in this paper are directed to the judgment of the level of changes introduced in the system of financial reporting in terms of: designing standard accounting information, determining the extent of involvement of international institutions and global markets, and the implementation of International Accounting Standards in the financial sector. Also, they are directed to evaluating the level to which new policies and processes or risk management contribute to the new wave of business efficiency of Croatian banks and the level of the changes that have taken place in the broader system of banking business governance and supervision.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA