BUSINESS INFORM №7-2016

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Section: Finance, Money Circulation and Credit
UDC 657.1:336.717.18
Krutova A. S., Nesterenko O. O.
The Accounting and Reporting Aspects of Monetization of the Gaming Industry Products with the Use of Electronic Money (p. 147 - 152)
The article is aimed at elaborating theoretical foundations and developing the practical instrumentarium for accounting and reporting treatment of monetization of the gaming industry products with the use of electronic money. Both the current status and the development prospects of the gaming cyberindustry in the world and in Ukraine have been analyzed. The topicality of such means of monetizing the gaming industry products as progaming, commenting and analytical reviewing, streaming, creating in-game content and movie making, selling artifacts and characters, organizing betting and tournaments. It has been proven that in circumstances where proceeds by the computer games developers mainly are not expressed in the usual monetary form but in the form of non-fiat electronic money, the issue of developing an accounting and reporting methodology for such calculations become especially relevant. An algorithm of using electronic money as means of enterprise's settlements with users and contractors has been developed, which meets the needs of the accounting treatment of the transactions with electronic money, as well as takes into account type of issuer (bank or non-bank financial institution) and type of user (physical or legal person). The article proposes developed methods for accounting the payments for sold products of the gaming industry by using modern electronic payment tools, and suggestions as for treatment of electronic money in the reporting by enterprises, which will provide the opportunity to treat the transactions within the system of cyberbusiness according to the law regulations and requirements of the practice.
Keywords: cyberspace, accounting, financial reporting, monetization of the gaming industry products, electronic money
Fig.: 1. Bibl.: 19.

Krutova Angelika S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Nesterenko Oksana O. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Krutova, Angelika S., and Nesterenko, Oksana O. (2016) “The Accounting and Reporting Aspects of Monetization of the Gaming Industry Products with the Use of Electronic Money.” Business Inform 7:147–152.

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