Tokenisation of Real-World Assets : Legal, Financial, Accounting, Governance, and Market Infrastructure Foundations for Digital Ownership of Tangible a
Overview
Tokenisation of Real-World Assets offers a professional guide to one of the most important developments in digital finance, capital markets, fintech regulation, asset management, and financial reporting. The book explains how tangible and intangible assets can move from traditional ownership records into digital claims supported by blockchain infrastructure, smart contracts, custody arrangements, legal documentation, investor controls, and regulated settlement systems.
The discussion goes far beyond generic blockchain enthusiasm. It examines real-world asset tokenisation through law, accounting, governance, audit, valuation, market infrastructure, and risk management. Readers will understand how tokenised real estate, private credit, trade finance, gold, carbon credits, fund units, receivables, intellectual property, and other assets require legal title, reliable custody, valuation evidence, investor suitability controls, and audit-ready documentation.
The book gives finance professionals, academics, regulators, lawyers, accountants, auditors, asset managers, fintech founders, bankers, and institutional investors a structured framework for assessing whether a tokenised asset has substance. It explains why a token does not automatically create ownership, liquidity, safety, or regulatory compliance. A credible tokenised product needs enforceable rights, a verified asset, a clear issuer structure, robust custody, fair value measurement, financial reporting classification, market conduct controls, and a practical wind-down plan.
Across four chapters, the book covers the foundations of real-world asset tokenisation, the transition from physical ownership to digital claims, blockchain infrastructure, smart contracts, wallets, settlement layers, and the main asset classes entering tokenised markets. It then examines legal and regulatory architecture across major markets, including the UAE, EU, UK, US, Singapore, and Switzerland. Governance receives detailed treatment, with attention to issuers, platforms, custodians, trustees, administrators, and token holders.
A dedicated accounting and audit section explains IFRS classification, fair value measurement under IFRS 13, revenue and fee treatment, token issuance costs, custody risk, cyber risk, smart contract failure, market abuse, liquidity risk, legal title evidence, wallet control, transaction tracing, custodian confirmations, and off-chain records. These chapters support professionals who need to translate tokenisation into reliable financial statements, audit files, risk reports, and investor disclosures.
The final part of the book focuses on market design and implementation. It analyses tokenisation platforms, exchanges, secondary markets, settlement models, fractional ownership, private market access, institutional distribution, investor suitability, and implementation roadmaps. Practical case studies cover tokenised real estate, trade finance, private credit, gold, carbon credits, and fund units. The closing chapter considers CBDCs, stablecoins, digital identity, AI-based compliance, and fully digital capital markets.
Tokenisation of Real-World Assets gives readers a disciplined, evidence-based approach to digital ownership. It helps them distinguish credible tokenised products from weak digital wrappers, assess risks before launch or investment, and understand how tokenisation can support modern capital markets when legal certainty, custody, accounting, governance, settlement, and investor protection operate together.
This item is Non-Returnable
Customers Also Bought
Details
- ISBN-13: 9798185586808
- ISBN-10: 9798185586808
- Publisher: Independently Published
- Publish Date: July 2026
- Dimensions: 9 x 6 x 0.54 inches
- Shipping Weight: 0.76 pounds
- Page Count: 256
Related Categories
