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Instead, accountants have adopted what might be called a "transactions approach" to income measurement.
Many European policymakers want to push ahead with a transactions tax even if others, like America, do not.
Mr Schäuble has said that the German government will seek a "European solution" to a transactions tax if the G20 cannot agree on one.
One, from Impex Consult Financial Consulting Group, reads: "We offer you to start your career in our team as a Transactions Specialist.
Oxfam executive director Barbara Stocking welcomed Sarkozy's support for a transactions tax, saying it could help tackle global poverty and inequality.
"He's definitely an unusual body type, but it also isn't like he's Chris Bosio or something," said Christina Kahrl, who writes a transactions analysis column for Baseball Prospectus.
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It's a transaction.
It's not just a transaction.
Intended timeframe for completing a transaction.
Such a transaction would have extraordinary consequences.
This is a transaction worth commencing immediately.
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