چکیده مقاله
This article focused on financial accounting basics The paper argues, using global accounting rules, that government and central bank money isn't debt Under a fractional reserve system, it suggests that only part of the commercial bank's money could be seen as debt The study analyses the implications for the correct concept of money It also sets up how the profits connected to the release of these funds should be recorded in the official documents of the institutions that issue them A new outlook, makes things more understandable, especially concerning the digital currencies, commercial banks, and the true nature of the capital in the central banks New measures of seigniorage are being developed and applied which at the moment give approximate figures about it The data show that seigniorage is a phenomenon with quantitative significance, with the greatest part being extracted by commercial banks
کلیدواژهها
نویسندگان
Samira Abdi
Department of Business Administration, Iranpash Company’s Applied Science and Technology Center, Orumiyeh Urmia , West Azerbaijan, Iran
Milad Behfar
۱۲Department of Accounting, Mehrastan University, Astaneh ye Ashrafiyeh, Gilan Province, Iran
شیوه ارجاع
Abdi، Samira و Behfar، Milad،1402،Economical and Financial Management with a Vision Based on Accounting،سومین کنفرانس بین المللی مدیریت، بازرگانی، اقتصاد و حسابدار�
ارائهشده در
مجموعه مقالات سومین کنفرانس بین المللی مدیریت، بازرگانی، اقتصاد و حسابداری25 اسفند 1402