René Descartes´s rules applied to the accounting regulations. Representation of information.

Abstract

René Descartes puts the reason on the individual. For him, knowledge is not based solely on experience or practice, knowledge acquired in this way does not reveal the truth, whereas if it is obtained by reason it does. In this order of ideas, for Descartes, knowledge must have as its main quality the evidence or certainty, discards the experience, which is why he sought rules to lead to reason and thus be able to reveal truths. Descartes developed the principle of, mathematicalization of philosophical research, which consisted of ordering according to a method four rules or postulates which are: Evidence, analysis, deduction and verification, they can be linked with the International Financial Reporting Standards to help the faithful representation of financial information.