Analysis of the impact of the Covid-19 pandemic on the accounting and financial reporting of the banking sector

Globalna kriza uzrokovana pandemijom COVID-19, u odnosu na sve prethodne krize koje su nastupile te koje su zahvatile ekonomiju i uzrokovale recesiju, jedinstvena je po načinu i brzini nastanka, globalnom obuhvatu i posljedicama. Budući da je uzrokovala poremećaje u gospodarstvu, u pojedinim je sektorima došlo do usporavanja aktivnosti, dok kod onih koji se nisu mogli nositi s posljedicama krize aktivnost je gotovo zaustavljena. Samo rijetki sektori su suočeni s porastom aktivnosti. Određene promjene su se dogodile i u području računovodstva. Kako se odvijala situacija s pandemijom tako su se mijenjali odnosno prilagođavali određeni standardi kako bi obavljanje računovodstvene djelatnosti zadržalo istu razinu kvalitete te kako bi se osigurale potpune i pouzdane informacije kroz financijsko izvještavanje. Posljedice pandemije nisu zaobišle ni bankarski sektor, iako su banke te koje su imale ključnu ulogu tijekom pandemije u stabilizaciji financijskog sustava. Banke su te koje su, i još pomažu poduzećima i stanovništvu kroz potpore i pomoći te kreditiranjem vratiti financijski sustav na uzlaznu putanju. Posljedice ove krize zasigurno će se osjetiti još dugo te će oporavak od istih potrajati još neko vrijeme obzirom da je ova pandemija naglo i neočekivano potvrdila ovisnost cjelokupnog gospodarstva o trgovinskim, proizvodnim i financijskim tokovima.The global crisis caused by the COVID-19 pandemic compared to all the previous crises, which have occurred and that have hit the economy and caused the recession, is unique by the way and speed of creation, global coverage and consequences. Since it caused the disturbance in the economy, there has been a slowdown in activities in some sectors, while in those who could not cope with the consequences of the crisis, the activity was almost stopped. Only rare sectors are faced with an increase in activity. Some changes have also occurred in the area of accounting. As the pandemic situation took place, some standards were changed or adjusted to ensure that accounting activities maintained the same level of quality and to provide full and reliable information through financial reporting. The consequences of pandemics have not been circumvented by the banking sector, even though banks have played a key role during a pandemic in the stabilisation of the financial system. The banks are the ones that are, and are still helping businesses and the population through aid and aid and to restore the financial system to the upward trajectory. The consequences of this crisis will surely be felt for much longer, and recovery from the same will take some time since this pandemic has suddenly and unexpectedly confirmed the dependence of the entire economy on trade, production and financial flows