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Link to a modernized video on the subject, with new graphics and better sound: • Accounting facts. Permutative. Modifi... Accounting facts are economic and financial transactions that occur in the company and impact equity. Introduction (00:28). Simplified method (2:13). Permutative facts (examples) (4:19). Modifying facts (examples) (5:30). Mixed facts (examples) (6:52). And in equity (7:37).