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Date: 2024-06-30 Page is: DBtxt001.php L0700-TPB-c2003-Process-Changing-State
Burgess Manuscripts
TPB thinking circa 2003
Many Impacts of Economic Activity
.
ACTIVITY RESULTS IN CHANGE IN STATE
THE STATE OF ALL THE CAPITALS IS CHANGED
The activities / operations / processes of the company (reporting entity) have impact on ALL the CAPITALS
The financial balance sheet of the company (reporting entity) are changed by the financial transactions of the company as reported in the P&L account.

These changes are reported in the company balance sheet. In conventional financial accounting there is only accounting for the financial transactions and the financial dimension of the company balance sheet.
The next slide reflects:
… how the money P&L report describes the impact of the money transactions on the money balance sheet of the operation … while ignoring IMPACTS of the operations because
(1) they are not money transactions and
(2) they are outside the reporting envelope.
A better framework for reporting would be this …
So think of all this miniaturized:
NEW SECTION
Sub heading
So think of all this miniaturized:

The text being discussed is available at
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