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...

Full description

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:10336/27056

Acceso en línea:

https://repository.urosario.edu.co/handle/10336/27056

Palabra clave:

Dual aspect
Accounting transactions
Axiomatic method
Assets
Claims on assets
Financial statements

Rights

License

Abierto (Texto Completo)