Özet:

The thought of immortality is the one way for neutralization of the opponent named death, being encountered certainly and being sustained a defeat against it forever. Accounting predicts to be conducted business’ activities in behalf of a commercial entity. The commercial entity that accounting describes is immortal with being independent and endless life, or it is a theoretical entity which fights with death better than its theoreticians. Are business that will be transferred from generation to generation instruments of their founders to denial of mortality thought? Are the accounting assumptions of economic entity and going concern reflections of the denial of death thought? This study approaches accounting’s basic assumptions critically in the paradox of mortality-immortality.

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