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Since 1869 physics has been developing a periodic table of our world’s natural elements. This paper describes the development of a Periodic (and point in time) Table of Elements for Accounting, Version 5 (TEA5). TEA5 a visual model of accounting’s version of its elements promulgated by the FASB in Statement of Financial Accounting Concepts No. 6 Elements of Financial Statements. The table shows the contents, structure and interrelationships of the ten existing elements and the articulation of the financial statements in which they are contained in a one-page handout.  A set of three proposed additional elements for the statement of cash flows is included.

accounting, elements