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Accounting is the presentation of claims about the outcome of the activities and the nature and magnitude if the impact that it had/s on the statestates that are considered valuable.
A claim is made up of representations of the key aspects and dimensions of agents, activities and states.
Standards prescribe the content and structure of such claims and allow third parties to assess the veracity of thereof.
Epistemology
We know about things through direct participation in them or through representations.
Ontology, epistemology and semiology
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