The foundations of balance sheet and the inequality of the basic accounting equation from the viewpoint of set theory
The basics of financial accounting in the balance sheet and the basic 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 to allow for the application of set theory; next,...
| Autor Principal: | |
|---|---|
| Formato: | Artículo (Article) |
| Lenguaje: | Inglés (English) |
| Publicado: |
The Institute for Business and Finance Research
2015
|
| Materias: | |
| Acceso en línea: | https://repository.urosario.edu.co/handle/10336/28456 |