Pregled bibliografske jedinice broj: 597874
ACCOUNTING EFFECTS OF FINANCIAL INSTRUMENTS SUBSEQUENT MEASUREMENT IN INCOME STATEMENT OF CROATIAN BANKING SECTOR
ACCOUNTING EFFECTS OF FINANCIAL INSTRUMENTS SUBSEQUENT MEASUREMENT IN INCOME STATEMENT OF CROATIAN BANKING SECTOR // Proceedings of 3rd International conference "Vallis Aurea" focus on: Regional Development / Katalinic, Branko (ur.).
Požega : Beč: Veleučilište u Požegi ; DAAAM International Vienna, 2012. str. 0711-0719 (poster, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
ACCOUNTING EFFECTS OF FINANCIAL INSTRUMENTS SUBSEQUENT MEASUREMENT IN INCOME STATEMENT OF CROATIAN BANKING SECTOR
Autori
Perčević, Hrvoje ; Hladika, Mirjana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of 3rd International conference "Vallis Aurea" focus on: Regional Development
/ Katalinic, Branko - Požega : Beč : Veleučilište u Požegi ; DAAAM International Vienna, 2012, 0711-0719
ISBN
978-953-7744-16-8
Skup
3rd International conference "Vallis Aurea" focus on: Regional Development
Mjesto i datum
Požega, Hrvatska, 05.10.2012
Vrsta sudjelovanja
Poster
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
financial instruments; subsequent measurement; profitability; Croatian banking sector
Sažetak
In Croatian banking sector, financial instruments take the most significant portion of total assets of banks. Therefore, financial instrument recognition and subsequent measurement have a serious impact on profitability of banking sector in Croatia. This paper presents the effects of financial instruments subsequent measurement based on IAS 39 in income statement of the Croatian banking sector.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb
