Naslov
Accounting Aspect of Banking Product

Autori
Barbieri, Alfio ; Černe, Ksenija

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
33rd International Conference on Organizational Science Development "Fokus 2020" / Balantič Z., Ferjan M., Kljajić Borštan M., Leskovar R., Marič M., Pucihar A. - Portorož : Moderna organizacija, 2014, 37-45

ISBN
978-961-232-273-1

Skup
33rd International Conference on Organizational Science Development "Fokus 2020"

Mjesto i datum
Portorož, Slovenija, 19.03.2014. - 21.03.2014

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
bank product; accounting approach; accounitng analysis
(nk product; accounting approach; accounitng analysis)

Sažetak
The bank's product is the result of phase of collection and phase of allocation of resources. The phase of fundraising is autonomous, that is, it depends on the demand for loans. The redistribution phase depends primarily of the collection phase, but also of the central bank's monetary policy, which can immobilize larger or smaller portion of collected funds by it's instruments. In this paper the accounting aspect of bank's products is identified. Starting from the banking business characteristics, the banking product, as specific in relation to the other activities’' products, has been defined. In the context of such aspect the accounting analysis of banking product's elements and expression of it in balance sheet approach has been done

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA