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However, if taking into account perspectives of innovation economics, cooperating on stringent climate policy (or even moving forward unilaterally) can yield competitive technical and economic advantages in the unavoidable path to low-carbon economies.
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Citigroup, after all, is at the moment solvent from an accounting perspective.
When the market price of debt falls, liabilities are reduced from an accounting perspective, allowing the company to recognize a profit.
Politics aside, the bottom line is that a temporary tax cut is inconsequential to Social Security's long-term health, from an accounting perspective.
"At any point in our history the thing that was being the most successful from a business perspective at some point was the thing that made no sense if you looked at it from a pure accounting perspective," says Walker.
Robert Willens, the accounting and tax analyst at Lehman Brothers in New York, said that from an accounting perspective, Microsoft's move from stock options to restricted shares was not that startling.
This strikes me as an odd result from an accounting perspective; it's as if Facebook were paying compensation for all its employees' work now, as opposed to spreading the expense over time.
Worries that QE will lead to losses if struggling governments default on their debt have caused weeks of wrangling at the ECB, and may prevent it from buying Greek bonds.From a narrow accounting perspective this caution seems prudent.
But from an accounting perspective, this spending mostly shows up as costs only.
Notably, both firms have billions in cash, which could make a tie-up interesting from an accounting perspective.
That users have to purchase games twice to have them at home and on-the-go probably looks pretty nice from an accounting perspective.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com