Features of the reflection of electronic money in accounting

Considered are the approaches to the interpretation of the essence of electronic money, the nature of their functioning and accounting reflection in Ukraine. The main similar and distinctive features between the concepts of "money", "electronic money" and "non-cash transfer of money." Based on the results of the study, it is theoretically justified that the concept of "money" is more broadly compared with the concepts of "electronic money". The impossibility of their identification is emphasized. It was determined that the concept of "electronic money" should be considered not only from an economic, but also from a legal and technical point of view.