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The foundations of balance sheet and the inequality of the basic accounting equation from the viewpoint of set theory

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dc.creatorJuárez, Fernando
dc.date.accessioned2020-08-28T15:48:14Z
dc.date.available2020-08-28T15:48:14Z
dc.date.created2015spa
dc.description.abstractThe 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, it follows an application of the axioms of the theory. This application leads to obtain two sets of monetary units, which represent assets and claims (Liabilities and Equity) on the assets. These sets are properly built, according to the applications of the axioms, and comprise all the grouped items, still with financial meaning, of the lower levels in the balance sheet. An equality relation is applied to the classified balance sheet, according to these sets, to determine the equality of assets to the union of liabilities and equity; the application resulted in an inequality. This inequality is interpreted with the restriction of the application of the set theory. The special case where the basic accounting equation holds is described; however, this case has no financial meaning.eng
dc.format.mimetypeapplication/pdf
dc.identifier.issnISSN: 2168-0612
dc.identifier.issnEISSN: 1941-9589
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/28456
dc.language.isoengspa
dc.publisherThe Institute for Business and Finance Researchspa
dc.relation.citationEndPage298
dc.relation.citationIssueNo. 1
dc.relation.citationStartPage296
dc.relation.citationTitleGlobal Conference on Business and Finance Proceedings, Las Vegas, Nevada January 4-7, 2015
dc.relation.citationVolumeVol. 10
dc.relation.ispartofGlobal Conference on Business and Finance Proceedings, Las Vegas, Nevada, ISSN: 2168-0612;EISSN: 1941-9589, Vol. 10, No. 1 (January 4-7, 2015); pp. 296-298spa
dc.relation.urihttps://www.theibfr.com/wp-content/uploads/2016/06/ISSN-1941-9589-V10-N1-2015-1.pdfspa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.sourceGlobal Conference on Business and Finance Proceedings, Las Vegas, Nevada January 4-7, 2015spa
dc.source.instnameinstname:Universidad del Rosario
dc.source.reponamereponame:Repositorio Institucional EdocUR
dc.subject.keywordCorporate financesspa
dc.subject.keywordFinancial accountingspa
dc.subject.keywordBalance sheetspa
dc.subject.keywordBasic accounting equationspa
dc.subject.keywordSet theoryspa
dc.titleThe foundations of balance sheet and the inequality of the basic accounting equation from the viewpoint of set theoryspa
dc.title.TranslatedTitleLos fundamentos del balance y la desigualdad de la ecuación contable básica desde el punto de vista de la teoría de conjuntosspa
dc.typearticleeng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaArtículospa
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