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
Keywords
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