文章基本信息

标题：Accounting of Transactions In Electronic Money: International Trends
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作者：Viera Bartosova ; Vladislav V.Pshenichnikov ; Ganna Ievtushenko 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-6
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The globalization conditions for the emergence and development of electronic money in a defined subject plane and related to these tendencies and challenges for analysis and audit are revealed. The analysis of globalization changes suggests the need to improve accounting approaches for new money transactions, modern methods of appraisal of work, in particular banks with them, as well as attention to the development of the activity of auditors, who should evaluate and verify the work with modern payment instruments and tools. It is substantiated that proper economic analysis and qualitative audit of transactions in electronic money can not be carried out without proper information provision of cash flow on the basis of the appropriate procedure of accounting of transactions. To this end, an order has been developed that solves the issue of providing information security analysis and audit of electronic money..
关键词：Electronic Money;Information Support;Taxonomy;Electronic Vouchers;XBRL Technology