Accounting Concept of Electronic Money in Banks
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 2
Abstract
The article provides a solution to the problem of counting electronic money in the banks, which is due to the need to establish a proper monitoring system, data sources for the implementation of the economic analysis of electronic money in banks. The concept of counting electronic money is also intended to help users identify the strengths and weaknesses of the financial side of the bank, to assess its liquidity and solvency. In this paper we reviewed some of the provisions of the International Financial Reporting Standards, which reveal the essence of operations with electronic money, and provided the complex financial model of operations with electronic money in banks.
Authors and Affiliations
Oleksandr Melnychenko
Diagnostics of Utilization of the Human, Material, Financial, and Energy Resources of the Enterprise as a Tool for Management of the Elements of Its Production and Commercial Operations
The article reveals the substance of such economic categories as "production and commercial operations of the enterprise", "human resources of the enterprise", "material resources of the enterprise", "financial resources...
Regions-Leaders in Economic Space of Country: Competitive Edges and Social Problem
The dynamics of the main social and economic development indicators of the major Ukrainian regions has been investigated. The problem questions about the level of nominal wages of employers and environmental costanding o...
Specification of functions of monitoring economic activity of enterprises
The goal of the article lies in specification of the function of monitoring the economic activity of enterprises with respect to complementary "controlling" notion with the help of analysis of theoretical and methodologi...
The Role of the Transport System in the National Management of Life Quality
The aim of the article is to analyze the development prospects of transport system in Ukraine as a lever for national economic development capable of providing a sustainable quality of life and to search for mechanisms o...
Improvement of Regulatory Support for the Development of Industrial Waste Management in Ukraine
The aim of the article is to develop proposals for improving regulatory support for the development of industrial waste management with consideration for the best foreign experience. As a result of the research, the shor...