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2010, vol. 58, br. 3-4, str. 160-173
Finansijsko izveštavanje banaka - može li biti uzročnik finansijske krize i kako ga urediti nakon nje?
Univerzitet u Beogradu, Ekonomski fakultet
Sažetak
Sa izbijanjem svetske finansijske krize računovodstvena praksa se suočila sa novim krupnim izazovima. Ljudi na veoma uticajnim pozicijama, pogotovo u SAD, spremni su da enormne gubitke i ozbiljne probleme solventnosti banaka pripišu tekućoj bankarskoj računovodstvenoj praksi, tačnije računovodstvu fer vrednosti. Neretko su te osude računovodstva fer vrednosti jako oštre, pa čak, reklo bi se, i nepotrebno emotivne. Na bazi argumentacije koju smo razvili nismo bili u mogućnosti da zaključimo da je računovodstvo fer vrednosti glavni ili jedan od glavnih uzročnika finansijske krize, ali smo jasno ukazali na evidentne probleme današnje računovodstvene i prudencione regulative u bankama. Za adekvatno uređenje buduće prakse finansijskog izveštavanja banaka bitno je ne činiti ishitrene poteze, iako se oni nameću u cilju 'gašenja požara' tekuće finansijske krize. Dileme o daljem oblikovanju prakse bankarskog izveštavanja otvorene u svetlu finansijske krize kompleksne su i višeslojne, a za njihovo razrešenje pored računovodstvenih regulatora zainteresovani su i te kako i bankarski prudencioni regulatori. Na ovom tragu, neka rešenja su već (prerano) doneta, a mi smo ih ocenili kao iznuđena i palijativna. U nastavku smo kritički ocenili i preostala potencijalna rešenja i izneli preporuke za razvoj buduće prakse na bazi dobrih i potrebnih rešenja.
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jezik rada: srpski
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objavljen u SCIndeksu: 14.09.2010.