This is a project in which I partecipated as a technical consultant. After a public presentation of the publication at a meeting event, the "quaderno knos" paper has been published by the UNGDCEC Italian Association. The publication main objective is to give a general overview of the DeFi ecosystem and the Blockchain technologies in general and how they are gradually becoming part of everyday business relations. The paper mainly focus on the legal/accounting implications fo this new trending space turning to technical aspects (when needed) to better understand the technology behind it.