The Assets-Claims on Assets Equivalence in the Axiomatic Method
The purpose of the study is to analyze the assets-claims on assets equivalence based on the dual concept of monetary units and the axiomatic method. The methodology is analytical, rationalistic and deductive; it uses axiomatic theory with set theory and predicate logic to test set equivalence. The a...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2016
- Institución:
- Universidad del Rosario
- Repositorio:
- Repositorio EdocUR - U. Rosario
- Idioma:
- eng
- OAI Identifier:
- oai:repository.urosario.edu.co:10336/27046
- Acceso en línea:
- https://repository.urosario.edu.co/handle/10336/27046
- Palabra clave:
- Dual concept
Axiomatic method
Cardinality
Equivalence
Balance sheet
- Rights
- License
- Abierto (Texto Completo)
| Summary: | The purpose of the study is to analyze the assets-claims on assets equivalence based on the dual concept of monetary units and the axiomatic method. The methodology is analytical, rationalistic and deductive; it uses axiomatic theory with set theory and predicate logic to test set equivalence. The axiomatic theory involves a set of axioms, which are used in combination with accounting axioms to develop a proof of the assets-claims on the assets considered as finite sets. The analysis uses a bijective function based on the dual concept of monetary units, and proof by contraposition to test the fulfillment of the requirement of a bijective function. Results show that assets cardinality is not equal to claims on assets cardinality when taking into account the dual concept of monetary units, and as a consequence assets and claims on assets are not equivalent |
|---|