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MDIA brief-pres-002-131013-base-accounting-concepts ... This slide deck describeds some or the basic concepts of accountancy used in MDIA. This is important because the key accounting constructs have a long history and have proved to be immensely powerful for the management of for-profit business operations. We are taking some of these key concepts and applying them in the broader context of accounting for all three components of the triple bottom line ... people, planet and profit.