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The Assets-Claims on Assets Equivalence in the Axiomatic Method

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dc.creatorJuárez, Fernando
dc.date.accessioned2020-08-19T14:40:51Z
dc.date.available2020-08-19T14:40:51Z
dc.date.created2016-01-01spa
dc.description.abstractThe 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 equivalenteng
dc.format.mimetypeapplication/pdf
dc.identifier.issnISSN: 1109-2769
dc.identifier.issnEISSN: 2224-2880
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/27046
dc.language.isoengspa
dc.publisherWorld Scientific and Engineering Academy and Societyspa
dc.relation.citationEndPage440
dc.relation.citationStartPage431
dc.relation.citationTitleWSEAS Transactions on Mathematics
dc.relation.citationVolumeVol. 15
dc.relation.ispartofWSEAS Transactions on Mathematics, ISSN:1109-2769; EISSN:2224-2880, Vol.15 (January, 2016); pp. 431-440spa
dc.relation.urihttps://www.wseas.org/multimedia/journals/mathematics/2016/a805806-092.pdfspa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.sourceWSEAS Transactions on Mathematicsspa
dc.source.instnameinstname:Universidad del Rosario
dc.source.reponamereponame:Repositorio Institucional EdocUR
dc.subject.keywordDual conceptspa
dc.subject.keywordAxiomatic methodspa
dc.subject.keywordCardinalityspa
dc.subject.keywordEquivalencespa
dc.subject.keywordBalance sheetspa
dc.titleThe Assets-Claims on Assets Equivalence in the Axiomatic Methodspa
dc.title.TranslatedTitleLa equivalencia de activos-derechos sobre activos en el método axiomáticospa
dc.typearticleeng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaArtículospa
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