Poročanje slovenskih bank po MSRP 7

diplomsko delo

Silva Kočnik (Author), Iztok Kolar (Mentor)

Abstract

V Sloveniji so ena izmed pomembnih vej v finančnem posredništvu banke. Kot vsaka družbe, tudi banka pri svojem delovanju prevzema določena tveganja. Po Zakonu o bančništvu je ta tveganja dolžna ugotoviti, meriti, obvladovati in spremljati. Cilj uvedbe MSRP 7, Finančni instrumenti: razkritja, je ravno ta, da bi uredil razkrivanje obvladovanja tveganja in finančnih instrumentov ter s tem poskrbel za večjo preglednost. MSRP 7 tako uporabnikom omogoča, da ocenijo pomen finančnih instrumentov za finančni položaj organizacije in njeno uspešnost. MSRP 7 tako vpeljuje številne nove in obsežne zahteve po razkritjih, kot na primer zagotavljanje kvantitativnih podatkov o izpostavljenosti finančnemu tveganju, pripravo analize občutljivosti za vsako vrsto tržnega tveganja in številne druge zahteve. Dopolnitev Zakona o gospodarskih družbah (ZGD-H) je uvedla obvezno uporabo MSRP po letu 2005 za banke, zavarovalnice in vsa podjetja, katerih vrednostni papirji kotirajo na organiziranem trgu vrednostnih papirjev. V diplomskem delu se bomo osredotočili na razkritja, ki jih MSRP 7 predpisuje in morajo biti vključena v letno poročilo bank. V teoretičnem delu bomo predstavili in pojasnili pojme in zakonske podlage, ki jih je potrebno upoštevati pri pripravi letnih poročil. V praktičnem delu bomo primerjali poročanje izbranih bank, ki poslujejo v Sloveniji glede na vrsto in obseg razkritij. Zanimalo nas bo predvsem ali so razkritja primerjanih bank ustrezna in ali povprečnemu bralcu letnega poročila dajejo bistvene informacije, ki bi ga utegnile zanimati.

Keywords

letna poročila;računovodsko poročanje;računovodski standardi;banke;razkritje;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Kočnik]
UDC:	657.375.1:336.71(043.2)
COBISS:	12465692
Views:	1082
Downloads:	142
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Reporting of Slovenian banks according to IFRS 7
Secondary abstract:	One of the important braches of financial market in Slovenia represents banks. Like any other company in line of their business also bank is facing certain risks in pursuing its operations. According to the Slovenian banking law, those risks must be identified, measured, managed and monitored. The aim of IFRS 7, Financial Instruments: Disclosures, is precisely that - to regulate the disclosure of risk management and financial instruments, and thereby create more transparency. IFRS 7 also enables users to evaluate the significance of financial instruments for the entity's financial position and its performance. IFRS 7 also introduces a number of new and extensive disclosure requirements, such as providing quantitative information about exposure to financial risk, the preparation of the sensitivity analysis for each type of market risk and a number of other requirements. The amendment of the Slovenian Companies Act (ZGD-H) requires mandatory use of IFRS after year 2005 for banks, insurance companies and all the companies whose securities are listed on a regulated securities market. We will focus on disclosures which are prescribed by IFRS 7 and must be included in the annual report of the bank. The theoretical part will present and explain the concepts and the legal basis which needs to be taken into account by the preparation of annual reports. In the practical part we compared the reporting of selected banks operating in Slovenia, depending from the type and extent of disclosures. We will inquire in particular whether the disclosures from annual reports of the selected banks provide to average reader essential information that could be of its interest.
Secondary keywords:	banks;Annual report;MSRP 7;disclosures;BASEL II;financial reporting;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	VI, 50 str., 47 str. pril.
ID:	9140221