A Attestation Ledger An attestation ledger is nothing but an accounting document purporting to give proof of already transpired legal transactions. Such financial dealings are clearly financial activities that have to be documented either by simply written account-keeping or by complex computerized ledgers. Even the general ledger of a business isn't quite the modern attestation ledger yet, though, because it's tied to only one account. Blockchain technology, however, has the potential to greatly simplify such tasks as cash registers, asset ledgers, and balance sheets, among others. A typical attestation ledger has two parts: Master Ledger, which is the actual ledger used for recording all financial transaction information, and the Block Ledger, which is basically a digital record, or ledger, of such information. The transactions themselves go through a series of blocks or ledges, which must be carefully identified and kept in chronological order. In some cases, certain blocks may be shared between Master Ledger and the Block Ledger. This way, all financial transaction information recorded in the two can be processed and monitored simultaneously. The term "attestation ledger" is currently a somewhat misnomer. Basically, it's simply a ledger record that provides evidence of a particular transaction, often in the form of a tax declaration. It may also provide statements of account, as well as a standardized format for recording, maintaining, and comparing financial transactions, called "blockchain technology." The term was first popularized by Max Kiehne in 2021 when he used the term in his book Taxation without Attestation. The book was later made available as an e-book and then as a paperback. As such, it remains a bestseller. Basically, the attestation ledger provides a standardized method for recording financial transactions as they occur. With blockchain technology, the only thing that is required is that there is a ledger document containing the refers to a Consensus Point A point where peers meet to agree the state of the ledger– either in time, or defined in terms of a set number or volume of records to be added to the ledger. maintained by a central agency. Also known as a general Consensus Point A point where peers meet to agree the state of the ledger– either in time, or defined in terms of a set number or volume of records to be added to the ledger..