Analysis of special credit risk in the function of real financial reporting

Lejla Demirović; Ševala Isaković-Kaplan; Mahir Proho

doi:10.2478/jfap-2023-0004

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Analysis of special credit risk in the function of real financial reporting

Journal of Forensic Accounting Profession

Volume 3 (2023): Issue 1 (June 2023)

By: Lejla Demirović, Ševala Isaković-Kaplan and Mahir Proho

Open Access

|Jul 2023

Abstract

Banks and banking business are exposed to the influence of numerous risks, of which the importance of credit risk management stands out, because credit risk is the only risk that banks are obliged to measure, record in accounting and report. Banks monitor credit risk through the segmentation of the credit portfolio according to the level of risk. This paper is focused on research related to the management of the riskiest category of the credit portfolio, for which we will use the term special credit risk (SCR) in this paper.

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Articles in this issue

DOI: https://doi.org/10.2478/jfap-2023-0004 | Journal eISSN: 2744-1687

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Language: English

Page range: 76 - 99

Submitted on: Apr 28, 2023

Accepted on: Jun 3, 2023

Published on: Jul 16, 2023

Published by: University of Sarajevo

In partnership with: Paradigm Publishing Services

Publication frequency: 2 issues per year

Keywords:

bank,

special credit risk,

non performing loans,

financial result,

capital adequacy

Related subjects:

Business and economics,

Business management,

Management accounting, financial controlling, cost calculation, investment,

Financial reporting, group accounting, accounting and balancing,

Business law

© 2023 Lejla Demirović, Ševala Isaković-Kaplan, Mahir Proho, published by University of Sarajevo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 3 (2023): Issue 1 (June 2023)