Open AccessThe Impact of Electronic Money Use on the Quality of Accounting
Author(s) -
Abdelwhab Mahmoud Jadaan Rawashdeh
Publication year - 2017
Publication title -
naukovij vìsnik nacìonalʹnoï akademìï statistiki, oblìku ta auditu
Language(s) - English
Resource type - Journals
eISSN - 2521-1323
pISSN - 2520-6834
DOI - 10.31767/nasoa.1-2.2017.05
Subject(s) - accounting , electronic money , context (archaeology) , business , payment , quality (philosophy) , financial transaction , digital currency , accounting information system , financial accounting , finance , computer science , database transaction , physics , geography , database , archaeology , quantum mechanics
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.