Balance Sheets show a company’s financial status at a certain moment in time. Balance sheets follow this equation: Assets= Liabilities + Owner´s Equity.

In accounting, some basic concepts such as assets, liabilities and capital are used, these same concepts are handled in the accounting system ASPEL COI; In which the concepts accrued accounts and detail accounts are also ...

In this paper we study the interaction between macroeconomic environment and firms’ balance sheet effects in Brazil during the 1990’s. We start by assessing the influence of macroeconomic conditions on firms’ debt composition ...

The purpose of this study is to analyze the set structure of the balance sheet and assets-claims on assets relationship, considering the dual concept of monetary units, the axiomatic theory and accountingspecific axioms. ...

I show that when a central bank is financially independent from the treasury and has balance sheet concerns, an increase in the size or a change in the composition of the central bank's balance sheet (quantitative easing) ...

The basics of financial accounting in the balance sheet and the basic accounting equation are revisited from the viewpoint of axiomatic set theory and predicate logic. The conceptual distinction between assets and claims ...