This chapter explores the Accounting View of Money (AVM), a theoretical framework developed in collaboration with Prof. Massimo Costa, and investigates various forms of money, including traditional coins, modern banking deposits, and emerging digital currencies, through the lens of international accounting standards. The AVM fundamentally redefines the nature of fiat money. Traditionally seen as debt of the issuer, the AVM posits that state-issued currencies—such as cash, banknotes, and central bank reserves—should instead be viewed as net wealth for holders and net worth (equity) for issuers. The AVM also shows that, in fractional reserve regimes, only a share of commercial bank money (demand deposits) can be regarded as debt. The AVM points to the correct way to account for the above forms of money in the financial statements of the issuing institutions, clarifies what the different accounting treatments imply for a correct understanding of the concept of money, and evaluates the related economic and economic policy implications.