endent vs dependent</h2>
<p><img alt="diagram of independent vs dependent views and naming" src="../../assets/REAviews.png" /></p>
<p>Conventional accounting always takes the view of an individual agent: often a company. REA, and Valueflows, take an independent view, sometimes called a “collaboration space” or economic network or supply chain view.  At the same time, derived from the independent view, REA and Valueflows support each agent's own accounting view.</p>
<p>For example, from one agent's viewp