Debits and credits can be seen as a type of resource flow in REA, but not all resource flows are debits and credits. A debit-credit architecture does not require linking resource flows with their duals, and those that do are likely a limited type of REA system. This loses important information.
Assessing value need not be any different in most cases. The point behind REA is not to change established methods of evaluating such questions for domain experts, but to show how traditional accounting abstractions are not core information abstractions and so shouldn't be modelled directly in computers, but should be derived views of a more general architecture.
Debits and credits can be seen as a type of resource flow in REA, but not all resource flows are debits and credits. A debit-credit architecture does not require linking resource flows with their duals, and those that do are likely a limited type of REA system. This loses important information.
Assessing value need not be any different in most cases. The point behind REA is not to change established methods of evaluating such questions for domain experts, but to show how traditional accounting abstractions are not core information abstractions and so shouldn't be modelled directly in computers, but should be derived views of a more general architecture.