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...

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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
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License
Abierto (Texto Completo)
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spelling 2883306002020-08-19T14:40:52Z2020-08-19T14:40:52Z2016-01-01The 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 uses a well-known axiomatic theory to analyzing the balance sheet. The procedure involves a definition of axioms, an application of axiomatic theory, and an analysis of the assets-claims on assets relationship Results show that assets and claims on assets have a set structure and can be analyzed with the axiomatic theory, leading to the conclusion that they are not equal, under the analysis of set equality.application/pdfISSN: 2367-895Xhttps://repository.urosario.edu.co/handle/10336/27056engIARAS Press134128International Journal of Mathematical and Computational MethodsVol. 1International Journal of Mathematical and Computational Methods, ISSN:2367-895X, Vol.1 (2016); pp. 128-134https://www.iaras.org/iaras/journals/caijmcm/the-dual-aspects-of-accounting-transaction-and-the-assets-claims-on-assets-equality-in-axiomatic-theoryAbierto (Texto Completo)http://purl.org/coar/access_right/c_abf2International Journal of Mathematical and Computational Methodsinstname:Universidad del Rosarioreponame:Repositorio Institucional EdocURDual aspectAccounting transactionsAxiomatic methodAssetsClaims on assetsFinancial statementsThe Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic TheoryLos aspectos duales de la transacción contable y la igualdad de activos-derechos sobre activos en la teoría axiomáticaarticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501Juárez, FernandoORIGINAL001-0017.pdfapplication/pdf729663https://repository.urosario.edu.co/bitstreams/aad48dd3-a909-4aaf-8386-8b151acf49d6/downloaddd7c070309cb3458b790e8187ea1bcb7MD51TEXT001-0017.pdf.txt001-0017.pdf.txtExtracted texttext/plain28377https://repository.urosario.edu.co/bitstreams/1a8514bd-2429-4c64-a4c9-0e7a3588c66d/download70a77030523795cc89a03b2c97b1070fMD52THUMBNAIL001-0017.pdf.jpg001-0017.pdf.jpgGenerated Thumbnailimage/jpeg5311https://repository.urosario.edu.co/bitstreams/de5f8ee4-fd89-4304-8f92-11aa305fc9d9/download05c6eba399cd0bad1644c145c743c437MD5310336/27056oai:repository.urosario.edu.co:10336/270562021-01-21 12:31:53.653https://repository.urosario.edu.coRepositorio institucional EdocURedocur@urosario.edu.co
dc.title.spa.fl_str_mv The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
dc.title.TranslatedTitle.spa.fl_str_mv Los aspectos duales de la transacción contable y la igualdad de activos-derechos sobre activos en la teoría axiomática
title The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
spellingShingle The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
Dual aspect
Accounting transactions
Axiomatic method
Assets
Claims on assets
Financial statements
title_short The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
title_full The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
title_fullStr The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
title_full_unstemmed The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
title_sort The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
dc.subject.keyword.spa.fl_str_mv Dual aspect
Accounting transactions
Axiomatic method
Assets
Claims on assets
Financial statements
topic Dual aspect
Accounting transactions
Axiomatic method
Assets
Claims on assets
Financial statements
description 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 uses a well-known axiomatic theory to analyzing the balance sheet. The procedure involves a definition of axioms, an application of axiomatic theory, and an analysis of the assets-claims on assets relationship Results show that assets and claims on assets have a set structure and can be analyzed with the axiomatic theory, leading to the conclusion that they are not equal, under the analysis of set equality.
publishDate 2016
dc.date.created.spa.fl_str_mv 2016-01-01
dc.date.accessioned.none.fl_str_mv 2020-08-19T14:40:52Z
dc.date.available.none.fl_str_mv 2020-08-19T14:40:52Z
dc.type.eng.fl_str_mv article
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dc.type.spa.spa.fl_str_mv Artículo
dc.identifier.issn.none.fl_str_mv ISSN: 2367-895X
dc.identifier.uri.none.fl_str_mv https://repository.urosario.edu.co/handle/10336/27056
identifier_str_mv ISSN: 2367-895X
url https://repository.urosario.edu.co/handle/10336/27056
dc.language.iso.spa.fl_str_mv eng
language eng
dc.relation.citationEndPage.none.fl_str_mv 134
dc.relation.citationStartPage.none.fl_str_mv 128
dc.relation.citationTitle.none.fl_str_mv International Journal of Mathematical and Computational Methods
dc.relation.citationVolume.none.fl_str_mv Vol. 1
dc.relation.ispartof.spa.fl_str_mv International Journal of Mathematical and Computational Methods, ISSN:2367-895X, Vol.1 (2016); pp. 128-134
dc.relation.uri.spa.fl_str_mv https://www.iaras.org/iaras/journals/caijmcm/the-dual-aspects-of-accounting-transaction-and-the-assets-claims-on-assets-equality-in-axiomatic-theory
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rights_invalid_str_mv Abierto (Texto Completo)
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dc.format.mimetype.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv IARAS Press
dc.source.spa.fl_str_mv International Journal of Mathematical and Computational Methods
institution Universidad del Rosario
dc.source.instname.none.fl_str_mv instname:Universidad del Rosario
dc.source.reponame.none.fl_str_mv reponame:Repositorio Institucional EdocUR
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