ACCOUNTING EFFECTS OF FINANCIAL INSTRUMENTS SUBSEQUENT MEASUREMENT IN INCOME STATEMENT OF CROATIAN BANKING SECTOR (CROSBI ID 590645)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Perčević, Hrvoje ; Hladika, Mirjana
engleski
ACCOUNTING EFFECTS OF FINANCIAL INSTRUMENTS SUBSEQUENT MEASUREMENT IN INCOME STATEMENT OF CROATIAN BANKING SECTOR
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.
financial instruments; subsequent measurement; profitability; Croatian banking sector
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Podaci o prilogu
0711-0719.
2012.
objavljeno
Podaci o matičnoj publikaciji
Proceedings of 3rd International conference "Vallis Aurea" focus on: Regional Development
Katalinic, Branko
Požega : Beč: Veleučilište u Požegi ; DAAAM International Vienna
978-953-7744-16-8
1847-8204
Podaci o skupu
3rd International Conference „Vallis Aurea“ focus on: Regional Development
poster
05.10.2012-05.10.2012
Požega, Hrvatska
