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The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory

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dc.creatorJuárez, Fernando
dc.date.accessioned2020-08-19T14:40:52Z
dc.date.available2020-08-19T14:40:52Z
dc.date.created2016-01-01spa
dc.description.abstractThe 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.eng
dc.format.mimetypeapplication/pdf
dc.identifier.issnISSN: 2367-895X
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/27056
dc.language.isoengspa
dc.publisherIARAS Pressspa
dc.relation.citationEndPage134
dc.relation.citationStartPage128
dc.relation.citationTitleInternational Journal of Mathematical and Computational Methods
dc.relation.citationVolumeVol. 1
dc.relation.ispartofInternational Journal of Mathematical and Computational Methods, ISSN:2367-895X, Vol.1 (2016); pp. 128-134spa
dc.relation.urihttps://www.iaras.org/iaras/journals/caijmcm/the-dual-aspects-of-accounting-transaction-and-the-assets-claims-on-assets-equality-in-axiomatic-theoryspa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.sourceInternational Journal of Mathematical and Computational Methodsspa
dc.source.instnameinstname:Universidad del Rosario
dc.source.reponamereponame:Repositorio Institucional EdocUR
dc.subject.keywordDual aspectspa
dc.subject.keywordAccounting transactionsspa
dc.subject.keywordAxiomatic methodspa
dc.subject.keywordAssetsspa
dc.subject.keywordClaims on assetsspa
dc.subject.keywordFinancial statementsspa
dc.titleThe Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theoryspa
dc.title.TranslatedTitleLos aspectos duales de la transacción contable y la igualdad de activos-derechos sobre activos en la teoría axiomáticaspa
dc.typearticleeng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaArtículospa
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