The Use of Electronic Money in Payment Operations of Ukrainian Enterprises: Issues of Regulatory Regulation and Accounting
Анотація
The article is devoted to the use of electronic money in payment transactions of Ukrainian enterprises and analyzes issues related to regulatory regulation and accounting of such transactions. The main legislative acts that reveal the concept of electronic money, their classification, features and principles of functioning are considered. Actual problems related to the emission, use and accounting of electronic money under the conditions of newly adopted legislative acts and their constant improvement were highlighted. The changes that have taken place in the field of electronic money accounting have been considered. The accounting standards for electronic money payment transactions are analyzed, focusing on classification, measurement and reporting. Recommendations for further improvement of accounting and reporting in the field of electronic money are proposed.
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