The Assets-Claims on Assets Equivalence in the Axiomatic Method

Resultado de la investigación: Contribución a RevistaArtículo

Resumen

The 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 mfunction. 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 equivalent.
Idioma originalEnglish (US)
Páginas (desde-hasta)431 - 440
Número de páginas10
PublicaciónWseas Transactions On Mathematics
Volumen15
EstadoPublished - 2016

Huella dactilar

Equivalence
Assets
Axiomatics
Axioms
Methodology
Logic

Citar esto

Juarez Acosta, F. (2016). The Assets-Claims on Assets Equivalence in the Axiomatic Method. Wseas Transactions On Mathematics, 15 , 431 - 440 .
Juarez Acosta, Fernando. / The Assets-Claims on Assets Equivalence in the Axiomatic Method. En: Wseas Transactions On Mathematics. 2016 ; Vol. 15 . pp. 431 - 440 .
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Juarez Acosta, F 2016, 'The Assets-Claims on Assets Equivalence in the Axiomatic Method', Wseas Transactions On Mathematics, vol. 15 , pp. 431 - 440 .

The Assets-Claims on Assets Equivalence in the Axiomatic Method. / Juarez Acosta, Fernando.

En: Wseas Transactions On Mathematics, Vol. 15 , 2016, p. 431 - 440 .

Resultado de la investigación: Contribución a RevistaArtículo

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AB - The purpose of the study is to analyze the assets-claims on assets equivalence based on the dualconcept of monetary units and the axiomatic method. The methodology is analytical, rationalistic anddeductive; it uses axiomatic theory with set theory and predicate logic to test set equivalence. The axiomatictheory 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 mfunction. 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 equivalent.

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Juarez Acosta F. The Assets-Claims on Assets Equivalence in the Axiomatic Method. Wseas Transactions On Mathematics. 2016;15 :431 - 440 .