📚 Just came across a brilliant journal article titled "A Review of the Lightning Networks Evolution: Unraveling Its Present State and the Emergence of Disruptive Digital Business Models" by Thomas K. Dasaklis and Vangelis Malamas. 🌐 The article discusses the Lightning Network (LN) and its potential for revolutionising digital payments and business models. It explores the LN's characteristics, topology, performance, privacy, and security, providing a critical analysis of existing literature and highlighting strengths and weaknesses. 💼💡 The authors also identify key themes and trends in the research, offering insights for businesses considering LN adoption and suggesting fruitful areas for future research in blockchain technology, FinTech, and cryptocurrencies. 📈🔍 This valuable study also contributes to academia, fostering further research in the field. 📚💡 #LightningNetwork #Blockchain #DigitalPayments #BusinessModels #Research #FinTech https://www.mdpi.com/0718-1876/18/3/68

Wanted - a 2 metre Bitcoin prop for our exhibition stand in Sydney in November. 😃 Visit us at our stall at Accounting Business Expo 21-12 Nov. Register at

Accounting & Business Expo 2026

Accounting & Business Expo 2026 | Sydney

Australia’s largest event for accountants, bookkeepers, and finance professionals to explore solutions, earn CPD, and expand their network.

for free entry. #ABExpo is the big, in-person, event for the fast-changing world of cloud and digital transformation in accounting, business, finance and money.

Like most jurisdictions, Australian legislation does not recognise Bitcoin as money or currency, which places a significant administrative burden on taxpayers who use it as a mean of exchange, personally and in business. The unspent transaction outputs (UTXOs) on the distributed Bitcoin blockchain satisfy the meaning of 'foreign currency' and should be accounted for as such, argues Australian tax specialist, Damian LLoyd. This is a great paper for accountants to learn the history and technical terms of Bitcoin, and how it functions as borderless 'money' both as a means of payment and for savings. Discussing - Bitcoin: Property, Money, Currency or Legal Tender? https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4051062&fbclid=IwAR3yerGAr15dsOZ5Xx11M0lwMbpvLlIu6Zo2vVjBhaBtX3rQBtlYvmKwYXo