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The accounting equation and claims on assets value change
| dc.creator | Juárez, Fernando | spa |
| dc.date.accessioned | 2020-05-25T23:58:24Z | |
| dc.date.available | 2020-05-25T23:58:24Z | |
| dc.date.created | 2017 | spa |
| dc.description.abstract | The purpose of the study is to analyze the accounting equation and develop a new model, based on the dual concept of monetary units and the structure of assets and claims on assets. The analysis uses the identity and characteristic functions along with a coordinate transformation, to show that the assets-claims on assets relationship involves a change in claims on assets value. The identity function represents the dual concept of the monetary units and the characteristic function relates both sides of the accounting equation. A different number of dimensions arise on each side of the equation, and a coordinate transformation is applied to have both sides of the equation with two dimensions. This transformation results in a change in the value of claims on assets. Finally, a computation using a probability density function or kernel is proposed to allow approaching the coefficients of the new model. Results show that the accounting equation consists of a series of addition functions to sum up all the monetary units and that a new model with a probability density function can help in the analysis of the assetsclaims on assets relationship. ©2016 IEEE. | eng |
| dc.format.mimetype | application/pdf | |
| dc.identifier.doi | https://doi.org/10.1109/MCSI.2016.52 | |
| dc.identifier.issn | 2017 | |
| dc.identifier.uri | https://repository.urosario.edu.co/handle/10336/22857 | |
| dc.language.iso | eng | spa |
| dc.publisher | Institute of Electrical and Electronics Engineers Inc. | spa |
| dc.relation.citationEndPage | 251 | |
| dc.relation.citationStartPage | 246 | |
| dc.relation.citationTitle | Proceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016 | |
| dc.relation.ispartof | Proceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016, ISSN:2017,(2017); pp. 246-251 | spa |
| dc.relation.uri | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85014300588&doi=10.1109%2fMCSI.2016.52&partnerID=40&md5=d652baaf00459e6060c69b0a8a1cb203 | spa |
| dc.rights.accesRights | info:eu-repo/semantics/openAccess | |
| dc.rights.acceso | Abierto (Texto Completo) | spa |
| dc.source.instname | instname:Universidad del Rosario | spa |
| dc.source.reponame | reponame:Repositorio Institucional EdocUR | spa |
| dc.subject.keyword | Communication channels (information theory) | spa |
| dc.subject.keyword | Fading channels | spa |
| dc.subject.keyword | Assets | spa |
| dc.subject.keyword | Characteristic functions | spa |
| dc.subject.keyword | Claims on assets | spa |
| dc.subject.keyword | Co-ordinate transformation | spa |
| dc.subject.keyword | Dual concept | spa |
| dc.subject.keyword | Financial accounting | spa |
| dc.subject.keyword | Identity functions | spa |
| dc.subject.keyword | Two-dimension | spa |
| dc.subject.keyword | Probability density function | spa |
| dc.subject.keyword | Accounting equation | spa |
| dc.subject.keyword | Assets | spa |
| dc.subject.keyword | Claims on assets | spa |
| dc.subject.keyword | Dual concept | spa |
| dc.subject.keyword | Financial accounting | spa |
| dc.title | The accounting equation and claims on assets value change | spa |
| dc.type | conferenceObject | eng |
| dc.type.hasVersion | info:eu-repo/semantics/publishedVersion | |
| dc.type.spa | Documento de conferencia | spa |
