The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
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Displaying 1-10 of 51 results
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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.
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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.
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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.
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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)
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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.
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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.
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The spread and use of blockchain
- Jun 2021
- Benjamin P Foster, Xin Hua
Article looks for evidence that companies have moved from investigating the use of Blockchain to successful adoption.
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Introduction to blockchain
- Jun 2021
- Geraldo Vasquez
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.
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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.
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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.
Displaying 1-10 of 51 results
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