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Displaying 1-30 of 54 results
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Blockchain implementation and cybersecurity
- Mar 2023
- Sean Stein Smith
- Institute of Management Accountants
- Strategic Finance
The article discusses the items that management teams and management accountants need to discuss, analyse, and stress-test with regard to blockchain implementation and cybersecurity.
Exclusive
Distributed ledger technology: cutting through the paradox
- Mar 2023
- John Siena
- Henry Stewart Publications
- Journal of Securities Operations and Custody
Article discusses how distributed ledger technology (DLT) is expected to accelerate its transformation of the financial services industry but legal and regulatory frameworks for financial services have taken time to adapt. The author argues that it is essential that legal systems grappling with digital assets are mindful of the risks and pitfalls of inconsistency with other legal systems and a consistent application of governing law should be considered.
Exclusive
Coin of the realm
- May 2022
- Eileen Guo, Adi Renaldi
- MIT Technology Review
- MIT Technology Review
The article discusses the startup firm Worldcoin, particularly its marketing of its cryptocurrency by exchanging the digital currency in exchange for biometric information in several countries. The article describes the scanning process, privacy issues, and Worldcoin's pledge to delete the information following the ability of its artificial intelligence (AI) neural network to detect fraud.
Exclusive
Is Cryptocurrency the next supply chain finance tool?
- Mar 2022
- Aaron Benningfield
- Peerless Media
- Supply Chain Management Review
Article discusses what impact cryptocurrency will have on supply chains and why it matters and is the early hype living up to expectations? Several use cases are provided that supply chain leaders can use to capitalise on Cryptocurrency for supply chain finance operations.
Exclusive
Tax strategy: The taxation of NFTs
- Jan 2022
- Mark A Luscombe
- SourceMedia
- Financial Planning
Article discusses tax issues arising from the form of cryptoasset known as Non-Fungible Tokens (NFTs)
Exclusive
Non-Fungible tokens and copyright law
- Sep 2021
- Lynne Lewis, Jane Owen, Hamish Fraser, Rohit Dighe
- Wolters Kluwer Legal & Regulatory
- Intellectual Property and Technology Law Journal
The article discusses how the edge of intellectual property (IP) law is the ambiguous relationship between non-fungible tokens (NFTs), a cryptographic tool using a suitable blockchain, and copyright law. It mentions that the commercial value of an NFT is in its ability to prove ownership and authenticity of the asset which it represents and NFTs can also be used to verify the authenticity of physical asset.
Exclusive
NFTs: key U.S. legal considerations for an emerging asset class
- Jul 2021
- An P Doan, Richard J Johnson et al
- Civic Research Institute
- Journal of Taxation of Investments
This article briefly describes Non-Fungible Tokens (NFTs) and some of the most relevant U.S. legal issues.
Exclusive
Non-Fungible Tokens and potential federal income tax characterization issues
- Jul 2021
- Jason Hoerner, Bryce Nelson, Lee Holstein
- CCH Incorporated
- Journal of Taxation of Financial Products
The article presents the discussion on providing an overview of major Non-Fungible Tokens (NFT) business models and the tax issues associated with NFTs with a particular emphasis on the U.S. federal income tax characterization of NFTs.
Exclusive
Latest trends in blockchain and crypto
- Jun 2021
- Sean Stein Smith
- New Jersey Society of CPAs
- New Jersey CPA
Article outlines some recent developments in distributive ledger technology and cryptocurrencies and what they might mean for accountants and finance processionals moving forward.
Exclusive
Digital assets: does the perception match reality
- Jun 2021
- Eric E Cohen, Anthony Vinci
- New York State Society of Certified Public Accountants
- CPA Journal
Article dispels some of the common misconceptions about digital assets and provide a starting point for accountants to better understand the impact of the new digital asset ecosystem on the accounting profession.
Exclusive
Introduction to blockchain
- Jun 2021
- Geraldo Vasquez
- New York State Society of Certified Public Accountants
- CPA Journal
Article looks at what blockchain means for the accountancy profession as well as a brief overview of the history of blockchain and how it works.
Exclusive
The spread and use of blockchain
- Jun 2021
- Benjamin P Foster, Xin Hua
- New York State Society of Certified Public Accountants
- CPA Journal
Article looks for evidence that companies have moved from investigating the use of Blockchain to successful adoption.
Exclusive
Accounting for cyrptocurrencies
- May 2021
- CCH Incorporated
- GAAP Update Service
Guidance on accounting for cryptocurrencies under US GAAP
Exclusive
NFTs: how do they work?
- May 2021
- Amanda Visser
- Media 24
- Finweek
Article discuses how Non-Fungible Tokens (NFTs) work and possible tax scenarios (in South Africa) that may arise.
Exclusive
Whats' all the fuss about... Non-Fungible tokens
- Apr 2021
- Dennis Publishing
- Computer Active
A brief overview of what Non-Fungible Tokens (NFTs) are
Exclusive
Triple‐entry accounting with blockchain: How far have we come?
- Mar 2021
- Cynthia Weiyi Cai
- Wiley-Blackwell
- Accounting and Finance
Article discusses how blockchain and FinTech has led to the emergence of another promising accounting method: triple‐entry accounting which, when properly implemented, can fundamentally improve accounting.
Exclusive
Ask not what blockchain can do for you
- Jan 2021
- Ranica Arrowsmith
- SourceMedia
- Accounting Today
Article discusses how the emergence of blockchain technology will contribute greatly to the accounting profession. Not only will it enable new technological capabilities in audit, assurance and attestation; it will also be a vast source of revenue for firms that offer services around it, especially cryptocurrency. But before the benefits are reaped, the learning curves and growing pains will match those of the cloud adoption period, which the profession is mostly past.
Exclusive
Digital payments are here to stay
- Dec 2020
- Sean Stein Smith
- Institute of Management Accountants
- Strategic Finance
The article discusses developments on the use of blockchain and cryptocurrencies in digital payment systems, as well as the need for management accountants to learn the trends on their use. Also cited are the creation of central bank digital currencies (CBDC), as well as the continuous efforts to improve payment digitization and automation.
Exclusive
Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?
- Dec 2020
- John Castonguay, Sean Stein Smith
- Canadian Academic Accounting Association
- Accounting Perspectives
The authors have compiled and analysed existing research on initial coin offerings, security offerings, blockchain hacks and thefts, and data breaches of blockchain‐based platforms and digital wallets to see if the facts back up blockchain and digital asset's reputation as unhackable and fraud proof.
Exclusive
What accountants need to know about blockchain
- Dec 2020
- Jesús Calderón, Theophanis C. Stratopoulos
- Canadian Academic Accounting Association
- Accounting Perspectives
Article aims to provide the foundational knowledge needed to better understand reports from professional organisations, such as those suggesting that blockchain will change the way auditors execute their engagements and generate new assurance opportunities for configuring policies in blockchain networks. Blockchain in a supply chain is used as an example.
Exclusive
New skills for auditors: as their field changes, so do the talents they need to bring to their work
- Aug 2020
- SourceMedia
- Accounting Today
Article looks at the new skills that auditors now require involving technologies such as blockchain, and data analytics.
Exclusive
Blockchain or EDI?
- Jun 2020
- Nishani Ederisinghe Vincent, Amanuel Tadesse
- Institute of Management Accountants
- Strategic Finance
The authors compare two technologies; blockchain and Electronic Data Interchange (EDI) which can both be used to address an organisation's data management needs. An in-depth understanding of these needs and the available options is required.
Exclusive
Supply chain management blockchain
- May 2020
- Vishnal Gaur, Abinav Gaiha
- Harvard Business Publishing
- Harvard Business Review
Article looks at how blockchain can enhance trust, efficiency and spend in supply chains through a study of seven large US companies that have invested in blockchain for use in their supply chain management.
Exclusive
An elegy for cash
- Mar 2020
- Mike Orcutt
- Massachusetts Institute of Technology
- MIT Technology Review
The article examines the development and increasing use of electronic money and online commerce instead of cash. It discusses questions about which outlets will control electronic payment systems, concerns about financial privacy and civil liberties in digital and online transactions, and the significance of cryptocurrency such as Bitcoin. It also examines public trust in government as it relates to the regulation of electronic money.
Exclusive
Blockchain and accounting governance
- Mar 2020
- Sean Stein Smith, John Castonguay
- American Accounting Association
- Journal of Emerging Technologies in Accounting
This paper explores blockchain's impact in the areas of assurance and financials reporting and provides guidance for organisations and auditors utilizing blockchain.
Exclusive
Taxation as a barrier to blockchain innovation
- Jan 2020
- Civic Research Institute
- Journal of Taxation of Investments
Article offers an analysis of the implications of tax policies in the United States on the development of blockchain technologies and argues that taxation of cryptocurrencies and the recordkeeping necessities that come with it serve to inhibit the innovation in and growth of the blockchain itself. Alternative strategies to mitigate the potential effects of these types of regulatory tax policies are proposed.
Exclusive
Unlocking new potential
- Dec 2019
- Antoinette Alexander
- SourceMedia
- Accounting Today
This article looks at blockchain technology and how its various applications will bring many opportunities to the accounting profession.
Exclusive
Blockchain isn't as unbreakable as you think
- Nov 2019
- Stuart Madnick
- Massachusetts Institute of Technology
- MIT Sloan Management Review
Article discusses how blockchain is not as secure as some of it's hype may suggest it is. It advises managers should know where its vulnerabilities lie before exploring ways to use blockchain in business. Registration required for access to 3 free articles per month.
Exclusive
Putting blockchain technology to good use
- Sep 2019
- Cliff Saran
- TechTarget
- Computer Weekly
This article looks at how blockchain can be used most effectively in information security. It also discusses how blockchain has the potential to enable the construction of the 'digital self' - the equivalent of a digital passport.
Exclusive
Inside blockchain and its various applications
- Sep 2019
- Bob Tarzey
- TechTarget
- Computer Weekly
In part 2 of the 'Buyer's guide to blockchain' the author explores the technology around blockchain and how it is shaping how business use data.
Displaying 1-30 of 54 results
Displaying 1-10 of 54 results
Exclusive
Distributed ledger technology: cutting through the paradox
- Mar 2023
- John Siena
Article discusses how distributed ledger technology (DLT) is expected to accelerate its transformation of the financial services industry but legal and regulatory frameworks for financial services have taken time to adapt. The author argues that it is essential that legal systems grappling with digital assets are mindful of the risks and pitfalls of inconsistency with other legal systems and a consistent application of governing law should be considered.
Exclusive
Blockchain implementation and cybersecurity
- Mar 2023
- Sean Stein Smith
The article discusses the items that management teams and management accountants need to discuss, analyse, and stress-test with regard to blockchain implementation and cybersecurity.
Exclusive
Coin of the realm
- May 2022
- Eileen Guo, Adi Renaldi
The article discusses the startup firm Worldcoin, particularly its marketing of its cryptocurrency by exchanging the digital currency in exchange for biometric information in several countries. The article describes the scanning process, privacy issues, and Worldcoin's pledge to delete the information following the ability of its artificial intelligence (AI) neural network to detect fraud.
Exclusive
Is Cryptocurrency the next supply chain finance tool?
- Mar 2022
- Aaron Benningfield
Article discusses what impact cryptocurrency will have on supply chains and why it matters and is the early hype living up to expectations? Several use cases are provided that supply chain leaders can use to capitalise on Cryptocurrency for supply chain finance operations.
Exclusive
Tax strategy: The taxation of NFTs
- Jan 2022
- Mark A Luscombe
Article discusses tax issues arising from the form of cryptoasset known as Non-Fungible Tokens (NFTs)
Exclusive
Non-Fungible tokens and copyright law
- Sep 2021
- Lynne Lewis, Jane Owen, Hamish Fraser, Rohit Dighe
The article discusses how the edge of intellectual property (IP) law is the ambiguous relationship between non-fungible tokens (NFTs), a cryptographic tool using a suitable blockchain, and copyright law. It mentions that the commercial value of an NFT is in its ability to prove ownership and authenticity of the asset which it represents and NFTs can also be used to verify the authenticity of physical asset.
Exclusive
NFTs: key U.S. legal considerations for an emerging asset class
- Jul 2021
- An P Doan, Richard J Johnson et al
This article briefly describes Non-Fungible Tokens (NFTs) and some of the most relevant U.S. legal issues.
Exclusive
Non-Fungible Tokens and potential federal income tax characterization issues
- Jul 2021
- Jason Hoerner, Bryce Nelson, Lee Holstein
The article presents the discussion on providing an overview of major Non-Fungible Tokens (NFT) business models and the tax issues associated with NFTs with a particular emphasis on the U.S. federal income tax characterization of NFTs.
Exclusive
Latest trends in blockchain and crypto
- Jun 2021
- Sean Stein Smith
Article outlines some recent developments in distributive ledger technology and cryptocurrencies and what they might mean for accountants and finance processionals moving forward.
Exclusive
Digital assets: does the perception match reality
- Jun 2021
- Eric E Cohen, Anthony Vinci
Article dispels some of the common misconceptions about digital assets and provide a starting point for accountants to better understand the impact of the new digital asset ecosystem on the accounting profession.
Displaying 1-10 of 54 results
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