Outline ◆ The nature of firn; The value of accounting; ◆ The evolution of accounting, Q Accounting: a bird view Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity2 Outline ⧫The nature of firm; ⧫The value of accounting; ⧫The Evolution of accounting; ⧫Accounting: A bird view