10 years is not a long time in accounting. Just consider the fact that there is no complete theoretical framework behind the IFRS, or any accounting standard fo

10 years is not a long time in accounting. Just consider the fact that there is no complete theoretical framework behind the IFRS, or any accounting standard for that matter. But there have been multi-dimensional approaches to accounting Ellerman and Ijiri coming to mind. Furthermore, dimensions are used extensively in consolidations etc., albeit in a double entry manner. One year is definitely not the beta-testing period in accounting.