# REA accounting accounting for [[Resources, Events, Agents]] I liked this quick intro: [Lynn Foster from Valueflo.ws - presentation at Open Climate Collabathon 2020 …](https://www.youtube.com/watch?v=vymAHXGSM14) > allows actors to see their transactions as part of an ecosystem of collaboration, which is ‘flow accounting’ rather than a vision based on the accumulation of assets in a single firm. > > – [[P2P Accounting for Planetary Survival]]