... mɒd(ə)l/noun a computerised plan of a country’s Accounting. fm Page 79 Tuesday, February 13, 2007 1:40 PM 75 drafttralia, Bahamas, Barbados, Bermuda, Bru-nei, Canada, Fiji, Hong Kong, Jamaica, NewZealand, ... the form of profit andloss accounts, balance sheets and cash flowstatements for a given accounting periodFinancial Accounting Standards BoardFinancial Accounting StandardsBoard /fa|nnʃ(ə)l ... noun a qualified accountant, a member of the Institute of FinancialAccountants, who advises on accounting matters or who works as the financial direc-tor of a companyfinancial accounting financial...