The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory

The purpose of this study is to analyze the structure of the financial statements´ balance sheet and the dual aspects of accounting transactions from the viewpoint of axiomatic theory showing the relationship between assets and claims on assets. The methodology is rationalistic and analytical; it us...

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Detalles Bibliográficos
Autor Principal: Juarez Acosta, Fernando
Formato: Artículo (Article)
Lenguaje:Inglés (English)
Publicado: IARAS Press 2016
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