Interpreting accuracy is one of the most commonly used indicators of cognitive demands in experimental interpreting studies. One possibility to assess interpreting performance is to analyse interpreting accuracy based on meaning units. The methodological approaches used thus far, however, have some drawbacks: (a) they are limited to an assessment of sense consistency with no indication of the logical cohesion of the rendition, (b) they do not take into account the difference between unintended and strategic omissions or, more generally, the prioritization of source speech information as an interpreting strategy, and (c) they do not allow for the observation of fluctuations of cognitive load or effects of fatigue. In this article, we will present a refined approach to unit-based accuracy analysis that may contribute to solving the issues mentioned above.