The Evolution Toward Modern Money and the Path Toward Digital

Jean-François Serval () and Jean-Pascal Tranié ()
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Jean-François Serval: Groupe Audit - Serval & Associes
Jean-Pascal Tranié: Aloe Private Equity

Chapter 2 in Financial Innovations and Monetary Reform, 2023, pp 17-32 from Springer

Abstract: Abstract Exchanges are recognized by recording them in files, usually books called “accounting journals.” When the receivables and payables resulting from these exchanges appear on the financial statements, they are transformed by the fact that they become a balance in the books and thus are endowed with legal protection allowing them to be recovered or the obligation to pay them.

Date: 2023
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DOI: 10.1007/978-3-031-24189-5_2

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