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Izazovi i dometi politike finansijskog izveštavanja banaka

dc.creatorSavić, Bojan
dc.date.accessioned2020-12-17T20:34:49Z
dc.date.available2020-12-17T20:34:49Z
dc.date.issued2012
dc.identifier.issn1450-6114
dc.identifier.urihttp://aspace.agrif.bg.ac.rs/handle/123456789/3043
dc.description.abstractFor users of bank's financial statements information about the liquidity and solvency are certainly most interesting, followed by the performance achieved in previous accounting periods and the risks to which the bank is exposed, in the past, current and future periods (liquidity risk, credit risk, currency risk, interest rate risk, market and other risks). The specific role of bank's financial statements is reflected in the fact that the information presented in them, apart from being used in making economic decisions (trading or investing), are also an essential input for decisions from the domain of stability of the financial system of any economy. As such they provide a basis for banking supervision by the regulatory bodies in terms of the legality of their operations, capita! adequacy and transparency about associated risks. Diversified structure of the users of bank's financial statements address the need for a strategic approach to financial reporting. This paper makes an effort to review the specific of the financial reporting strategy for banks in accordance with professional and legal regulations. Such knowledge is particular important for the regulatory bodies and other users of financial statements, enabling them to recognize the degree of agreement between the reports presented and the real economic situation, allowing them the possibility to property assess the overall financial risk in a particular economy, and in the end, it is necessary for the proper interpretation of signals which bank's management aims to broadcast through reporting process. .en
dc.description.abstractZa korisnike finansijskih izveštaja banaka svakako su najinteresantnije informacije o likvidnosti i solventnosti banke, zatim o performansama ostvarenim u prethodnim obračunskim periodima i konačno rizicima kojima je banka izložena, kako u prošlom, tako i tekućem i nastupajućem periodu (rizik likvidnosti, kreditni, valutni, kamatni, tržišni i drugi rizici). Specifična uloga finansijskih izveštaja banaka ogleda se u činjenici da u njima sadržane informacije, pored donošenja brojnih ekonomskih odluka, takođe predstavljaju nezaobilazan input za odluke iz domena održavanje stabilnosti finansijskog sistema svake privrede. Kao takve pružaju osnov za nadzor banaka od strane regulatornih tela, u smislu zakonitosti njihovog poslovanja, adekvatnosti kapitala i transparentnosti u pogledu pratećih rizika. Diverzifikovana struktura bilansnih adresata finansijskih izveštaja banaka naglašava potrebu za strateškim pristupom pitanju finansijskog izveštavanja. U radu je uložen napor da se sagledaju specifičnosti ciljnog oblikovanja finansijskih izveštaja banaka u skladu sa profesionalnom i zakonskom regulativom. Takva spoznaja posebno je važna za regulativu i ostale korisnike finansijskih izveštaja banaka, kako bismo prepoznali stepen saglasnosti između ekonomskog stanja prikazanog u izveštajima i realnog stanja, zatim u cilju pravilne procene ukupnog finansijskog rizika u određenoj privredi i konačno u cilju adekvatnog tumačenja signala koje menadžment banke putem finansijskih izveštaja nastoji da emituje. .sr
dc.publisherRačunovodstvo d.o.o., Pančevo i Savez računovođa i revizora Srbije, Beograd
dc.rightsopenAccess
dc.sourceRačunovodstvo
dc.subjectfinancial reporting strategyen
dc.subjectcapital adequacyen
dc.subjectfair valueen
dc.subjectloan loss provisionsen
dc.subjectaccounting for securitizationen
dc.subjecthedgeen
dc.subjectstrategija finansijskog izveštavanjasr
dc.subjectadekvatnost kapitalasr
dc.subjectfer vrednostsr
dc.subjectrezervisanja za loše zajmovesr
dc.subjectračunovodstvo sekjuritizacijesr
dc.subjecthedžingsr
dc.titleChallenges and scope of financial reporting policy in banking industryen
dc.titleIzazovi i dometi politike finansijskog izveštavanja banakasr
dc.typearticle
dc.rights.licenseARR
dc.citation.epage17
dc.citation.issue7-8
dc.citation.other56(7-8): 3-17
dc.citation.rankM52
dc.citation.spage3
dc.citation.volume56
dc.identifier.rcubconv_3740
dc.identifier.rcubhttps://hdl.handle.net/21.15107/rcub_agrospace_3043
dc.type.versionpublishedVersion


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