engleski

Accounting in Croatian Banks and Its Compatibility With International Accounting and Supervision Regulation

International convergence of capital measurement and capital standards has two fundamental objectives: to strengthen the soundness and stability of international banking system and to diminish competitive inequality among international banks. Research results and facts presented and described in this paper are directed to the judgment of the level of changes introduced in the system of financial reporting in terms of: designing standard accounting information, determining the extent of involvement of international institutions and global markets, and the implementation of International Accounting Standards in the financial sector. Also, they are directed to evaluating the level to which new policies and processes or risk management contribute to the new wave of business efficiency of Croatian banks and the level of the changes that have taken place in the broader system of banking business governance and supervision.

bank’ s accounting; bank’ s supervision; risk management

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