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,...

Descripción completa

Detalles Bibliográficos
Autor Principal: Juarez Acosta, Fernando
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