Process mining aims at obtaining information about processes by analysing their past executions in event logs, event streams, or databases. Discovering a process model from a finite amount of event data thereby has to correctly infer infinitely many unseen behaviours. Thereby, many process discovery techniques leverage abstractions on the finite event data to infer and preserve behavioural information of the underlying process. However, the fundamental information-preserving properties of these abstractions are not well understood yet. In this paper, we study the information-preserving properties of the “directly follows” abstraction and its limitations. We overcome these by proposing and studying two new abstractions which preserve even mo...