Guidance and reports
Displaying 1-22 of 22 results
A guide to blockchain and data protection
- Sep 2017
- Hogan Lovells
- Hogan Lovells
This guide from the Hogan Lovells law firm provides some of the fundamental tools needed to analyse blockchain projects under applicable data protection law.
Accounting by holders of crypto-assets
- Oct 2021
- Ernst & Young
EY publication that considers the accounting by holders of cyrpto-assets under IFRS.
Blockchain and internal control
- Jul 2020
- Committee of Sponsoring Organizations of the Treadway Commission
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).
Blockchain: Impact on business, finance and accounting
- Apr 2018
- International Federation of Accountants
Guidance from IFAC on the fundamental concepts of blockchain and its development and potential for finance and accounting professionals.
Blockchain: Legal and regulatory guidance
- Jan 2022
- Law Society
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.
Check if you need to pay tax when you receive cryptoassets
- Dec 2018
- HMRC
- HMRC
Guidance setting out the circumstances in which you need to pay Income Tax and National Insurance contributions when you receive cryptoassets from employment or mining.
Check if you need to pay tax when you sell cryptoassets
- Dec 2018
- HMRC
- HMRC
Guidance setting out the circumstances in which you need to pay Capital Gains Tax when you sell or give away cryptoassets.
Cryptoassets Manual
- Mar 2021
- HM Revenue & Customs
HMRC internal manual which information on cryptoassets for individuals; cryptoassets for businesses; decentralised finance; compliance
Cryptocurrency - guidance couldn’t come soon enough
- Dec 2019
- Willis Towers Watson
Article highlights the current challenges facing law firms and the implications for businesses.
Cyrptoassets
- Mar 2021
- Financial Conduct Authority
FCA information about the regulation of crypto assets (including cryptocurrencies) and the risks of investing and making payments using cryptoassets.
Cyrptoassets and smart contract statement
- Nov 2019
- UK Jurisdiction Taskforce
- LawtechUK Panel
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.
Distributed ledger technology
- Jan 2016
- Government Department for Science
- Government Department for Science
Government Office for Science review (The Blackett Review) on the future of distributed ledger (or blockchain) technology.
Global blockchain benchmarking study
- Sep 2019
- Cambridge Centre for Alternative Finance
- Cambridge Centre for Alternative Finance, Judge Business School
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.
Global cryptoasset benchmarking study
- Sep 2020
- Cambridge Centre for Alternative Finance
- Cambridge Centre for Alternative Finance, Judge Business School
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.
How does it measure up? Blockchain and the future of corporate reporting
- Jun 2018
- Financial Reporting Council
- Financial Reporting Council
Financial Reporting Lab report that considers how current developments and use-cases of blockchain technology might impact corporate reporting processes in the future.
International Standards for Automatic Exchange of Information in Tax Matters
- Jun 2023
- Organisation for Economic Cooperation and Development (OECD)
This publication contains the Crypto-Asset Reporting Framework (CARF) and a set of amendments to the
Common Reporting Standard (CRS), along with associated Commentaries and exchange of information
frameworks (collectively referred to as the International Standards for Automatic Exchange of Information
in Tax Matters), as approved by the OECD’s Committee on Fiscal Affairs over the course of 2022/2023.
Legal and regulatory considerations for digital assets
- Jan 2020
- Cambridge Centre for Alternative Finance
- Cambridge Centre for Alternative Finance, Judge Business School
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.
NFTs: Legal, tax and accounting considerations you need to know
- Jan 2022
- PricewaterhouseCoopers
PwC report on the 'sparse guidance to date on various legal, regulatory, accounting, and tax issues related to NFTs' (Non-Fungible Token).
Report on distributed ledger technology: implications of Blockchain for the securities industry
- Mar 2017
- Financial Industry Regulatory Authority
- Financial Industry Regulatory Authority
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.
The future of financial infrastructure: an ambitious look at how blockchain can reshape financial services
- Aug 2016
- World Economic Forum
- World Economic Forum
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.
What are cryptoassets (cryptocurrencies)?
- Mar 2021
- Bank of England
BoE KnowledgeBank article giving background information on cyrptocurreny.
Displaying 1-22 of 22 results
News
Displaying 1-6 of 6 results
Computing - Cryptocurrency
- Incisive Business Media
News and features from Computing on cryptocurrency.
Computerworld - blockchain
- IDG Communications
Computerworld news and features on blockchain and related cryptographically secure ledger technologies.
Deloitte - Blockchain
- Deloitte
Deloitte blockchain hub, with press releases, articles, features, case studies and reports.
Displaying 1-6 of 6 results
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