Differences in the accounting technique do not imply differences in accounting results but differences in clarity and intelligibility.

That was a gross distortion of reality - but to see why, we need to study the accounting techniques it uses.

The use of such elaborate accounting techniques by the foreign-owned companies has angered both politicians and consumers.

Special risk accounting techniques do exist but are in practice mostly restricted to financial instruments as accounting objects and financial institutions as accounting subjects.

By some accounting techniques, the accompanying real estate transactions can be understood to have led to a net positive cash flow.