Pregled bibliografske jedinice broj: 587507
Disclosures of Credit Risk According to IFRS, Basel II Pillar 3 and National Supervisor - Croatian case
Disclosures of Credit Risk According to IFRS, Basel II Pillar 3 and National Supervisor - Croatian case // 7th Annual London Business Research Conference
London, Ujedinjeno Kraljevstvo, 2012. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 587507 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Disclosures of Credit Risk According to IFRS, Basel II Pillar 3 and National Supervisor - Croatian case
Autori
Vašiček, Vesna ; Broz Tominac, Sanja
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Skup
7th Annual London Business Research Conference
Mjesto i datum
London, Ujedinjeno Kraljevstvo, 09.07.2012. - 10.07.2012
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
disclosure; credit risk; IFRS; Basel II; national supervisor; Croatia
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb
