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Assets Overview

Assets in the LKE (Ledger Kernel Engine) represent value units — monetary or non-monetary — used in accounting entries. The system implements a two-level architecture that combines operational flexibility with accounting integrity.

Assets Architecture​

Global Assets​

Universal definitions that establish standards for assets that can be used across multiple accounting contexts. They serve as templates that ensure consistency and facilitate reconciliations between different systems.

  • Maintain common and traceable identity
  • Define standardized denominations
  • Classify assets by operational type (Fiat vs Non-Fiat)

Bound Assets​

Contextual specializations of Global Assets within specific Ledgers. They allow adaptations for specific operational, regulatory, or technical needs without compromising global traceability.

  • Override specific configurations when necessary
  • Maintain link with the original Global Asset
  • Ensure immutability of accounting relationships

Usage Flow​

Global Asset (USD)
       ↓
Bound Asset (USD in Ledger A)
       ↓
Book (Client X's Wallet)
       ↓
Entries (Accounting transactions)

Detailed Documentation​

Global Assets​

Complete specification on universal asset definitions, including:

  • Operational classification (Fiat vs Non-Fiat)
  • Standardized denomination structure
  • Practical classification guides
  • Configuration examples

Bound Assets​

Specification on contextual asset specialization, covering:

  • Asset binding to specific Ledgers
  • Relationships with Books and Entries
  • Accounting integrity guarantees
  • Compliance with IAS 1 and IAS 8 standards

Fundamental Principles​

Global Traceability​

All asset usage maintains a link with its global definition, enabling cross-ledger reconciliations and auditing.

Accounting Immutability​

Once relationships between Bound Assets, Books, and Entries are established, they are preserved to ensure historical integrity.

Controlled Specialization​

Allows necessary contextual adaptations without compromising the identity and consistency of global assets.

Regulatory Compliance​

Alignment with international accounting principles, especially IAS 1 (faithful representation) and IAS 8 (prospective treatment).

Technical References​