The Impact of Electronic Money Use on the Quality of Accounting

• Main Author: Abdelwhab Mahmoud Jadaan Rawashdeh
• Format: Article
• Language: Ukrainian
• Published: National Academy of Statistics, Accounting and Audit 2017-09-01
• Series: Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
• Subjects: international means o f payment, electronic payment systems, electronic money, accounting methods o f electronic money, payment systems
• Online Access: https://nasoa-journal.com.ua/index.php/journal/article/view/31
• ISSN: 2520-6834; 2521-1323

The definition o f the term “electronic m oney” was analyzed. The use o f electronic money in the context o f its consideration in international accounting was studied. The basic theoretical andpractical issues, which arise in accounting while displaying operations o f the presence and movement o f electronic money, were revealed. The priority areas to improve the methods o f accounting payment transactions between counterparties when using electronic money were identified. The impact o f electronic money on the quality o f international accounting was outlined.