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

Liudmila Lapitkaia and Alexandru Leahovcenco

from Academy of Economic Studies of Moldova, Centre for Studies in European Integration

Abstract: 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.

Keywords: payment services providers; accounting; electronic money; regulatory capital; noncash payments. (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:tkp:fktm17:214-219

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