Stovpova A. Accounting and audit of electronic money settlements

The dissertation is devoted to the study of theoretical, organizational and methodological provisions and practical principles of accounting and external audit of calculations using modern types of electronic money and other related operations of non-financial sector entities. In the dissertation on the basis of the analysis of evolution of modern money and their functions, their unified monetary and accounting classification on levels of liquidity it is established that electronic money by the economic essence is a kind of modern credit money. The author proves the hypothesis of the existence of virtual currencies investment (commodity-speculative) function and substantiates its effectiveness based on the analysis of possible investment portfolios with and without virtual currencies.