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No Such Thing As A Currency Of Reference
If nobody traded on the exchange rate you wrote down, is it really a record?
May 20
•
Alvaro Duran
2
Source-Destination Pairs Need Imaginary Accounts to Work
Why Debits and Credits are the universal grammar of accounting
May 13
•
Alvaro Duran
4
Why Database-Layer Double-Entry Is a Bet, Not a Guarantee
An invariant baked into the schema doesn't survive a changing business
May 6
•
Alvaro Duran
1
The Only Accounting You Need to Know to Build a Ledger
5 use cases, 6 operations, and why your accounting course skipped the parts that matter to you.
Apr 29
•
Alvaro Duran
1
Nobody Got Fired for Uber's $8 Million Ledger Mistake?
LedgerStore became a case study for DynamoDB, and system design publications keep praising it to this day. But the design was abandoned 3 years after it…
Apr 15
•
Alvaro Duran
6
3
2
Ledger Transactions Don't Have to Be Atomic
Up-in-the-airness, and looking at ledgers through the lens of Sagas
Apr 8
•
Alvaro Duran
3
Why Ledgers Are More Than Data Warehouses of Money
And why integrity, not double-entry, is the foundation of financial software
Mar 25
•
Alvaro Duran
1
You Don't Know What a Ledger Is For
You think you do, but you don't
Mar 18
•
Alvaro Duran
4
How to Explain Accounting To Payments Engineers
The limitations of the use of UML-like diagrams to model financial transactions
Mar 11
•
Alvaro Duran
5
Why Ledgers Must be Immutable
Ledgers are a “get your shit together” tool.
Mar 4
•
Alvaro Duran
3
Accounting For Multi-Currency Ledgers
How to break the rules of money and get away with it
Feb 25
•
Alvaro Duran
4
Stablecoins for Skeptics
The last crazy idea from cryptoland may be crazy enough to work
Feb 11
•
Alvaro Duran
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