Issue No. 1
Accounting intelligence for modern finance.
The Ledgerism Brief is an independent editorial publication covering CPA practice, M&A quality of earnings, audit, tax planning, forensic accounting, and the accounting treatment of digital assets. Written for practitioners, advisors, and finance leaders who want sources cited and dollar examples worked out.
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From the archive
“The STR may be regarded as a combination of a ledger with some encryption and communication scripts. Or you might regard it as a ledger with an http or email daemon bolted onto it.”
— Todd Boyle, Shared Transaction Repository, 2003
Restored 2026
Todd Boyle's general ledger papers.
Twenty-seven essays and software specifications on general ledger architecture and distributed accounting, written between 1997 and 2010. Cited by the Nakamoto Institute, Ian Grigg's iang.org, the Apache Confluence wiki, and the Financial Cryptography blog. Restored at their original URLs to preserve the citation chain that runs from double-entry accounting through triple-entry accounting to Bitcoin.