ЕФЕКТИ ПРИМЕНЕ РАЧУНОВОДСТВА ФЕР ВРЕДНОСТИ НА КВАЛИТЕТ ИНФОРМАЦИЈА О ФИНАНСИЈСКОМ ПОЛОЖАЈУ И ПРОФИТАБИЛНОСТИ БАНАКА У РЕПУБЛИЦИ СРБИЈИ
DOI:
https://doi.org/10.22190/TEME231109058GKljučne reči:
финансијско извештавање, рачуноводство фер вредности, банке, финансијски положај банака, профитабилност банакаApstrakt
Циљ рада је да се испита да ли примена рачуноводства фер вредности (енгл. FVA) утиче на квалитет информација о финансијском положају и профитабилности банака. Истраживање је спроведено на узорку који су чиниле банке које су пословале у Републици Србији (РС) у периоду од 2010. до 2020. године. За тестирање хипотеза коришћени су т-тест упарених узорака и мере варијабилитета анализираних података. Уочено је да се показатељи профитабилности банака утврђени у условима примене пуног FVA статистички значајно разликују од истих показатеља утврђених применом рачуноводства историјског трошка (енгл. HCA). Није утврђена статистички значајна разлика између показатеља профитабилности банака утврђених у условима примене HCA, са једне стране, и модела мешовитог мерења, са друге стране, нити између показатеља финансијског положаја банака утврђених применом HCA и FVA. Истраживање потврђује да је профитабилност банака у РС подложнија променама у времену када се примењује FVA него када се примењује HCA.
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