An accounting model is one based on the premise that for every credit there is a debit.

There was an "accounting" model with an ultra-wide carriage and two-color ribbon for printing out wide financial reports.

Capital Maintenance in Units of Constant Purchasing Power is a price-level accounting model.

The selection of the measurement bases and concept of capital maintenance will determine the accounting model used in the preparation of the financial statements.

The principle of the accounting model is simple.

The effect here is, by requiring taxes to equal spending (as defined) the accounting model inextricably binds the accounting to the financing.

Constant dollar accounting is an accounting model that converts nonmonetary assets and equities from historical dollars to current dollars using a general price index.

A couple of years ago, the Internet boom was cited as proof that the accounting model was broken.

Taken collectively, these proposed standards would have merely tweaked the existing accounting model.

Imagine, then, the outcry if the F.A.S.B. actually got serious about true reform of the current accounting model.