The True Value of Balance Sheet: Formula of Effective Asset EnergyThat Demonstrates Prosperity

Abstract

The importance given to the demonstrative quality of accounting information has always

sought to highlight what would be the real substantial power of capital conditioned to its functioning. Therefore, the true value of wealth in the balance sheet as a fundamental problem was questioned. All major theoretical perspectives, especially those of the great scholars, have tried to give adequate emphasis on the use of information to determine the degree of prosperity of the assets. Each one of them, from their point of view, sought to develop formulas that promote a thorough analysis, keeping a gap –that we will explore– on such essence. The purpose of this work is to try to present a proposal that is sought to be synthesized in a calculation in order to demonstrate a synthesis of the theories discussed in the interest of measuring prosperity. The fact that this subject is one of the most important to be studied and the reason for management accounting, for consultancy accounting technology, and for the modern neopatrimonialist doctrine, denotes the importance of this article and the relevance of the subject. This paper uses, among the resources of mathematical logic, a main framework of reference and analysis for the treatment of the problem whose discussion will remain in effect for other researchers interested in this long road ahead.