An economic expert analysis of funds in the context of digitalization: Some considerations

Digest Finance, Год журнала: 2023, Номер 28(3), С. 255 - 270

Опубликована: Сен. 28, 2023

Subject. This article discusses the issues of organization and methodology forensic economic examination cash transactions on bank accounts an entity in context digitalization. Objectives. The aims to investigate availability flow funds digitalization economy, taking into account presence three symbolic types money: paper, credit, digital ruble. Methods. For study, we used analysis synthesis, systematization, generalization. Results. defines tasks, objects subject expert digitalization, it also presents a procedure for conducting funds. It identifies need use due diligence comprehensive examination, including computer-technical expertise, most studies Conclusions Relevance. Forensic has some specifics features methodology, concerning source documents, registers financial statements, as well balance sheet, explanations statements. results study can be applied theory practice accounting reporting.

Язык: Английский

Digital ruble and money issue

Finance and Credit, Год журнала: 2024, Номер 30(12), С. 2699 - 2713

Опубликована: Дек. 26, 2024

Subject. The article addresses the history and causes of emergence digital currencies in developed developing countries, considers various aspects currencies’ use. Objectives. study aims to investigate impact ruble on policy Central Bank Russian economy, calculate effect issue actual change money supply. Methods. draws theoretical analysis current scientific publications, general methods synthesis, our own methodology for calculating supply during ruble. Results. We offered supply, taking into account issue. paper influence emission economy Bank. Conclusions. findings enable conclude growth Bank's power, possibility increasing country's financial independence, tightening control over fiscal policy, strengthening interdependence monetary policies. can lead a decrease or even its reduction, which reduces economic rate. To offset negative effects external market behavior, we propose adjust policy.

Язык: Английский