The Balance Sheet and the Assets-Claims on Assets Relationship in the Axiomatic Method

The purpose of this study is to analyze the set structure of the balance sheet and assets-claims on assets relationship, considering the dual concept of monetary units, the axiomatic theory and accountingspecific axioms. The structure of the balance sheet and assets-claims on assets relationship are...

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Detalles Bibliográficos
Autor Principal: Juárez, Fernando
Formato: Artículo (Article)
Lenguaje:Inglés (English)
Publicado: World Scientific and Engineering Academy and Society 2016
Materias:
Acceso en línea:https://repository.urosario.edu.co/handle/10336/27047