The Accounting Equation Inequality: A Set Theory Approach

"The basics of financial accounting in the balance sheet and the accounting equation are revisited from the viewpoint of axiomatic set theory and predicate logic. The conceptual distinction between assets and claims on the assets are pointed out; next, it follows an application of the axioms of...

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Detalles Bibliográficos
Autor Principal: Juarez Acosta, Fernando
Formato: Artículo (Article)
Lenguaje:Inglés (English)
Publicado: The Institute for Business and Finance Research 2015
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