Links to guidance and ither information from external websites on blockchain and distributive ledger technology including cyrptoassets such as cryptocurrencies and Non-Fungible Tokens (NFTs).
This guide from the Hogan Lovells law firm provides some of the fundamental tools needed to analyse blockchain projects under applicable data protection law.
EY publication that considers the accounting by holders of cyrpto-assets under IFRS.
This paper provides perspectives for using the 2013 COSO Framework to evaluate risks related to the use of blockchain in the context of financial reporting and to design and implement controls to address such risks. It is intended to help inform decisions regarding oversight, risks, and internal control over financial reporting (ICFR).
Guidance from IFAC on the fundamental concepts of blockchain and its development and potential for finance and accounting professionals.
2nd edition of the Law Society's report on blockchain. Covers a range of key issues for legal practitioners to be aware of when advising on distributed ledger technology (DLT) related matters. Includes the growing types and uses of DLTs and their implications on areas of litigation including smart contracts, data and governance, blockchain consortia, data protection, intellectual property rights, dispute resolution, competition, tax and ESG.
HMRC internal manual which information on cryptoassets for individuals; cryptoassets for businesses; decentralised finance; compliance
Article highlights the current challenges facing law firms and the implications for businesses.
FCA information about the regulation of crypto assets (including cryptocurrencies) and the risks of investing and making payments using cryptoassets.
UK Jurisdiction Taskforce of the LawtechUK Panel has published a legal statement on the status of cryptoassets and smart contracts under English and Welsh law.
Government Office for Science review (The Blackett Review) on the future of distributed ledger (or blockchain) technology.
Report provides an empirical overview of the current state of both enterprise and public sector use of blockchain and distributed ledger technology (DLT). Data was gathered from over 200 enterprise DLT start-ups, established corporations, central banks and other public sector institutions. The concept of ‘blockchain’ and DLT is also explained and the different DLT architectures and governance-related issues are examined.
This report reviews the impact of significant changes in the industry since the publication of the 2nd Global Cryptoasset Benchmarking Study in 2018. It provides novel insights into the state of the cryptoasset industry, having gathered data from 280 companies in 59 countries and across four main market segments – exchanges, payments, custody and mining.
Financial Reporting Lab report that considers how current developments and use-cases of blockchain technology might impact corporate reporting processes in the future.
The report examines legal and regulatory challenges arising from the emergence of digital assets. The aim is to frame future legal and regulatory discussions around digital assets, as well as to identify general trends and concepts across jurisdictions.
PwC report on the 'sparse guidance to date on various legal, regulatory, accounting, and tax issues related to NFTs' (Non-Fungible Token).
Report from FINRA (Financial Industry Regulation Authority of the United States) provides an overview of distributed ledger technology, highlights some key applications being explored in the securities industry and potential impact of the technology, and discusses key implementation and regulatory considerations for broker-dealers.
HMRC guidance on how cyrptoassets are taxed
The report builds upon the findings from Deloitte/World Economic Forum report Disruptive Innovation in Financial Services and looks at the impact of implementing distributed ledger technology across nine sectors of financial services. The report looks at cases studies, considering how distributed ledger technology could benefit each scenario.
BoE KnowledgeBank article giving background information on cyrptocurreny.
News and features from Computing on Blockchain.
News and features from Computing on cryptocurrency.
Latest news and features on blockchain from Wired magazine
Latest news and features on cytproassets from Wired magazine.
Computerworld news and features on blockchain and related cryptographically secure ledger technologies.
Deloitte blockchain hub, with press releases, articles, features, case studies and reports.
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