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,...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad del Rosario
- Repositorio:
- Repositorio EdocUR - U. Rosario
- Idioma:
- eng
- OAI Identifier:
- oai:repository.urosario.edu.co:10336/28456
- Acceso en línea:
- https://repository.urosario.edu.co/handle/10336/28456
- Palabra clave:
- Corporate finances
Financial accounting
Balance sheet
Basic accounting equation
Set theory
- Rights
- License
- Abierto (Texto Completo)