ELECTRONIC MONEY: CURRENT STATUS AND FUTURE DEVELOPMENT

The subject of the work - a set of theoretical and practical issues of the nature of electronic money in the current conditions and forecast of their development in the future; Purpose - to compile and organize theoretical knowledge about the nature of electronic money in Ukraine; Method or methodology of work - general scientific and applied special techniques, including retrospective analysis, clustering, comparison of abstraction, induction and deduction, analysis and synthesis, etc.; Results - electronic money supply in the market depends on the incentives for consumers, merchants, issuers and intermediaries in their use, as well as of factors that may inhibit their development. The main factor for both consumers and traders is their willingness to adopt new technologies. Electronic money has a sufficient potential for development, and in the future will be as usual as plastic cards today; Application of results - theoretical and practical achievements can be used to clarify the situation and ways of development of electronic money in Ukraine, and to display them in the accounting system; Conclusions - the results on the merits of electronic money, their reflection in accountancy.