They consider the use of the balance sheet by stakeholders; the key component elements of the
account and how it is calculated; the importance of working capital and liquidity; how and why financial
accounts are window dressed; how and why non-current assets are depreciated using the straight
line method and finally it evaluates non-financial measures of business success such as the
triple bottom line by Elkington and the growing importance of social
accounting.
All economic activity, and all programs designed to stimulate economic growth and job creation, should take into
account the»
triple bottom line,» which includes people and the planet as well as profit.