The accounting equation & claims on assets value change

Producción científica: Capítulo en Libro/ReporteContribución a la conferencia

4 Citas (Scopus)

Resumen

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.

Idioma originalInglés estadounidense
Título de la publicación alojadaProceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016
EditorialInstitute of Electrical and Electronics Engineers Inc.
Páginas246-251
Número de páginas6
ISBN (versión digital)9781509009732
DOI
EstadoPublicada - ene. 11 2017
Evento3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016 - Chania, Grecia
Duración: ago. 27 2016ago. 29 2016

Serie de la publicación

NombreProceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016

Conferencia

Conferencia3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016
País/TerritorioGrecia
CiudadChania
Período8/27/168/29/16

Áreas temáticas de ASJC Scopus

  • Sistemas de gestión de la información
  • Redes de ordenadores y comunicaciones
  • Informática aplicada
  • Visión artificial y reconocimiento de patrones
  • Hardware y arquitectura
  • Ingeniería de control y sistemas
  • Control y optimización
  • Modelización y simulación

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