<div>Thanks Michel for</div><div><a href="http://p2pfoundation.net/Category:P2P_Accounting" target="_blank">http://p2pfoundation.net/Category:P2P_Accounting</a></div><div><br></div><div>I d be interested to understand if </div>
<div><b style="font-size:13px;font-family:sans-serif;line-height:19px;background-color:rgb(255,255,255)">Momentum accounting / <u>triple-entry</u> bookkeeping</b></div><div><a href="http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping" target="_blank">http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping</a></div>
<div><br></div><div>differs, or how it differs, or how it can compatible with </div><div><b style="font-family:sans-serif;font-size:13px;line-height:19px;background-color:rgb(255,255,255)"><u>triple bottom line</u></b></div>
<div><br></div><div><a href="http://en.wikipedia.org/wiki/Triple_bottom_line">http://en.wikipedia.org/wiki/Triple_bottom_line</a></div><div><br></div><div><i>"<span class="Apple-style-span" style="font-size:13px;font-family:sans-serif;line-height:19px;background-color:rgb(255,255,255)">captures an expanded spectrum of values and criteria for measuring organizational (and societal) success: economic, ecological, and social. With the ratification of the </span><a href="http://en.wikipedia.org/wiki/United_Nations" title="United Nations" style="font-size:13px;text-decoration:none;color:rgb(6,69,173);background-image:none;background-color:rgb(255,255,255);font-family:sans-serif;line-height:19px">United Nations</a><span class="Apple-style-span" style="font-size:13px;font-family:sans-serif;line-height:19px;background-color:rgb(255,255,255)"> and </span><a href="http://en.wikipedia.org/wiki/ICLEI" title="ICLEI" style="font-size:13px;text-decoration:none;color:rgb(6,69,173);background-image:none;background-color:rgb(255,255,255);font-family:sans-serif;line-height:19px">ICLEI</a><span class="Apple-style-span" style="font-size:13px;font-family:sans-serif;line-height:19px;background-color:rgb(255,255,255)"> TBL standard for urban and community accounting in early 2007, this became the dominant approach to </span><a href="http://en.wikipedia.org/wiki/Public_sector" title="Public sector" style="font-size:13px;text-decoration:none;color:rgb(6,69,173);background-image:none;background-color:rgb(255,255,255);font-family:sans-serif;line-height:19px">public sector</a><span class="Apple-style-span" style="font-size:13px;font-family:sans-serif;line-height:19px;background-color:rgb(255,255,255)"> </span><a href="http://en.wikipedia.org/wiki/Full_cost_accounting" title="Full cost accounting" style="font-size:13px;text-decoration:none;color:rgb(6,69,173);background-image:none;background-color:rgb(255,255,255);font-family:sans-serif;line-height:19px">full cost accounting</a><span class="Apple-style-span" style="font-size:13px;font-family:sans-serif;line-height:19px;background-color:rgb(255,255,255)">."</span></i></div>
<div><br></div><div><br></div><div>by the way, as a zoom out,</div><div><br></div>interesting prezi presentation ( may 2011 ) from Arthur Brock leading to visualize developments till "information economies" in a systems paradigm <div>
<br></div><div><a href="http://prezi.com/xmzld_-wayho/new-economy-new-wealth/">http://prezi.com/xmzld_-wayho/new-economy-new-wealth/</a><br><br><div class="gmail_quote">On Thu, Dec 22, 2011 at 2:33 PM, Michel Bauwens <span dir="ltr"><<a href="mailto:michel@p2pfoundation.net">michel@p2pfoundation.net</a>></span> wrote:<br>
<blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">see also <a href="http://p2pfoundation.net/Category:P2P_Accounting" target="_blank">http://p2pfoundation.net/Category:P2P_Accounting</a><br>
<br>New metrics, evaluation and accounting methods appropriate for a
collaborative, peer to peer economy.
<br><div class="HOEnZb"><div class="h5"><br><div class="gmail_quote">---------- Forwarded message ----------<br>From: <b class="gmail_sendername">Dante-Gabryell Monson</b> <span dir="ltr"><<a href="mailto:dante.monson@gmail.com" target="_blank">dante.monson@gmail.com</a>></span><br>
Date: Thu, Dec 22, 2011 at 7:48 PM<br>Subject: Momentum accounting and triple-entry bookkeeping<br>To: <a href="mailto:econowmix@googlegroups.com" target="_blank">econowmix@googlegroups.com</a><br><br><br><a href="http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping" target="_blank">http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping</a><div>
<br></div><div><p style="margin:0.4em 0px 0.5em;line-height:19px;font-family:sans-serif;font-size:13px;background-color:rgb(255,255,255)">
<b>Momentum accounting and triple-entry bookkeeping</b> is an alternative <a href="http://en.wikipedia.org/wiki/Accountancy" title="Accountancy" style="text-decoration:none;color:rgb(6,69,173);background-image:none" target="_blank">accountancy</a> system developed by <a href="http://en.wikipedia.org/wiki/Yuji_Ijiri" title="Yuji Ijiri" style="text-decoration:none;color:rgb(6,69,173);background-image:none" target="_blank">Yuji Ijiri</a> and is the title of the 1989 monograph that he wrote.<sup style="line-height:1em"><a href="http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping#cite_note-0" style="text-decoration:none;color:rgb(6,69,173);background-image:none;white-space:nowrap" target="_blank">[1]</a></sup> It is hard to imagine alternatives to the universal system of <a href="http://en.wikipedia.org/wiki/Double-entry_bookkeeping" title="Double-entry bookkeeping" style="text-decoration:none;color:rgb(6,69,173);background-image:none" target="_blank">double-entry bookkeeping</a>, but this is one.</p>
<p style="margin:0.4em 0px 0.5em;line-height:19px;font-family:sans-serif;font-size:13px;background-color:rgb(255,255,255)">In regular, double-entry bookkeeping, changes in balances such as earning revenues and collecting cash are recorded. These events are recorded with two entries, usually a debit and a credit, assigned on a given date. In momentum accounting, changes in balances are the recognized events. For example, an acceleration in revenue earning, such as a $1,000 per period increase of revenues from $10,000 per month to $11,000 per month, is a recordable event that would require three entries to implement.</p>
</div>
</div><br><br clear="all"><br></div></div><span class="HOEnZb"><font color="#888888">-- <br>P2P Foundation: <a href="http://p2pfoundation.net" target="_blank">http://p2pfoundation.net</a> - <a href="http://blog.p2pfoundation.net" target="_blank">http://blog.p2pfoundation.net</a> <br>
<br>Connect: <a href="http://p2pfoundation.ning.com" target="_blank">http://p2pfoundation.ning.com</a>; Discuss: <a href="http://lists.ourproject.org/cgi-bin/mailman/listinfo/p2p-foundation" target="_blank">http://lists.ourproject.org/cgi-bin/mailman/listinfo/p2p-foundation</a><div>
<br>Updates: <a href="http://del.icio.us/mbauwens" target="_blank">http://del.icio.us/mbauwens</a>; <a href="http://friendfeed.com/mbauwens" target="_blank">http://friendfeed.com/mbauwens</a>; <a href="http://twitter.com/mbauwens" target="_blank">http://twitter.com/mbauwens</a>; <a href="http://www.facebook.com/mbauwens" target="_blank">http://www.facebook.com/mbauwens</a><br>
</div><br>
</font></span><br>_______________________________________________<br>
P2P Foundation - Mailing list<br>
<a href="http://www.p2pfoundation.net" target="_blank">http://www.p2pfoundation.net</a><br>
<a href="https://lists.ourproject.org/cgi-bin/mailman/listinfo/p2p-foundation" target="_blank">https://lists.ourproject.org/cgi-bin/mailman/listinfo/p2p-foundation</a><br>
<br></blockquote></div><br></div>