The purpose of accounting is to gather financial data of a business or entity, to interpret this data and to report the results in financial statements to the different users thereof. The interpretation of financial data is regulated by financial accounting standards including a conceptual framework that were developed to facilitate the reporting of financial information of entities. Due to the...

BACKGROUND Forests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross-net accounting of selected forestry activities to mandatory accounting against a baseline-rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such chang...

The blockchain and cryptoasset sector, since coming to the attention of mainstream business financial markets during bitcoin bull run 2017, continues accelerate evolve rapidly. Decentralized finance (DeFi), a new iteration what was previously referred as open finance, has emerged an innovative use case service enabled by technology. As with any innovation or tool, however, there remains range q...