The True Nature of Financial Statements in Cogito Ergo Sum's thoughts of Rene Descartes

Abstract

This paper aims to look for the truth side of the financial statements of Rene Descartes (Cogito Ergo Sum). This means that because I think, I exist. The theory put forward by this philosophy has the meaning that because he doubts the truth. This paper tried to link theory with René Descartes see different sides of the view, that the value of the financial statements of the philosophical truth (theories have correspondence, the theory of Coherence, theory pragmatic) and viewed from the side view of the general accounting so that SAP and GAAP and severe expert reveal that the truth of financial reporting depends on the accountability of a (principal). The findings of this paper are in essence the truth of the financial statements lies in humans and their existence.