### Resumen

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 original | English (US) |
---|---|

Páginas (desde-hasta) | 431 - 440 |

Número de páginas | 10 |

Publicación | Wseas Transactions On Mathematics |

Volumen | 15 |

Estado | Published - 2016 |

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*Wseas Transactions On Mathematics*,

*15*, 431 - 440 .

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*Wseas Transactions On Mathematics*, vol. 15 , pp. 431 - 440 .

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

Resultado de la investigación: Contribución a Revista › Artículo

TY - JOUR

T1 - The Assets-Claims on Assets Equivalence in the Axiomatic Method

AU - Juarez Acosta, Fernando

PY - 2016

Y1 - 2016

N2 - 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.

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.

M3 - Article

VL - 15

SP - 431

EP - 440

ER -