Accorsi has recently proposed a general method for modelling microstructural material discontinuities in a finite element analysis. In this work, it is shown that his method can be significantly simplified. In particular, the transformation strain (eigenstrain) plays no role in his application. Numerical results based on the simplified equations with 8-node and 9-node isoparametric elements are presented for the same examples as in his papers. The accuracy of the results is examined in comparison with the solution obtained from a complex mesh model.