Peculiarities of Accounting of Payment Services Providers in Accordance with National and European Legislation
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LAPIŢKAIA, Ludmila, LEAHOVCENCO, Alexandru. Peculiarities of Accounting of Payment Services Providers in Accordance with National and European Legislation. In: Fostering Knowledge Triangle in Moldova, 23 mai 2017 - 24 mai 2024, Chişinău. Chişinău: 082:378=135.1=111 F 81, 2017, pp. 214-219. ISBN 978-9975-3129-7-4.
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Fostering Knowledge Triangle in Moldova 2017
Conferința "Fostering Knowledge Triangle in Moldova"
Chişinău, Moldova, 23 mai 2017 - 24 mai 2024

Peculiarities of Accounting of Payment Services Providers in Accordance with National and European Legislation

JEL: M4

Pag. 214-219

Lapiţkaia Ludmila, Leahovcenco Alexandru
 
Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 6 iunie 2024


Rezumat

This article focuses on issues related to payment systems, electronic money. The analysis of provisions of normative and legislative acts of Republic of Moldova and of the European Union, such as Directives: 2007/64 / EC of 13 November 2007 "On the payment services in the internal market" and 2009/110 / EC of 16 September 2009 "On the taking up, pursuit and prudential supervision of the business of electronic money". Also reveal the most complex aspects of accounting of payment services providers.

Cuvinte-cheie
payment services providers, accounting, electronic money, regulatory capital, noncash payments