NEAR Protocol — sharded accounting and the Aurora EVM
NEAR's Nightshade sharding splits transactions across shards. Aurora is the EVM-compatible chain settling to NEAR. We cover both with one workspace.
NEAR's sharded execution means a single user transaction can touch multiple shards via cross-contract calls. We reconcile across shards so the audit trail tells one story. NEAR staking is delegator-style, with rewards distributed per epoch (~12 hours). Aurora is the EVM layer running on top of NEAR — most EVM-style DeFi on NEAR happens here, and the bridge to Ethereum (Rainbow Bridge) carries assets between Aurora and L1. NEAR also has account-name-based addressing rather than hex addresses, which we surface for readability in the audit trail.
What's tracked on NEAR
NEAR transfers across shards
Multi-shard transactions reconciled into one audit-trail entry.
NEAR delegation and rewards
Per-epoch reward accrual against validator nodes.
Aurora EVM activity
ERC-20 transfers, swap protocols (Trisolaris, Bastion), bridge events.
Rainbow Bridge events
NEAR ↔ Ethereum bridge with multi-step settlement.
Account-name addressing
Human-readable account names in the export rather than raw hex hashes.
NEAR accounting questions
How does sharding affect the audit trail?
We reconcile across shards to produce one user-facing transaction record. The underlying shard activity is preserved for forensic detail but doesn't fragment the user's audit trail.
Is Aurora gas paid in NEAR or ETH?
Aurora gas is paid in ETH (or the equivalent NEAR gas token). We track per-transaction with the right denomination.
Other chain coverage and tax guides relevant to this network.
Book NEAR the right way
Free during Alpha. Connect a wallet, see every transaction reconciled to journal entries.