logical equivalence between statements

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I get confused when i think about logical equivalence between conditional statements. For example saying that

∼(P⇒Q)=P∧∼Q.

If there is variables involved then the statement on the left says that there exists some value of that variable for which P does not imply Q. The statement on the right P and not Q is true for all values of that variable, This is what i understand but i think im wrong because these statements are logically equivalent and are meant to say the same thing about P and Q.

I can understand if they did not include variables but not if they do can someone help explain, thanks.

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The way you are trying to understand equivalence is slightly correct, but mostly not: first one is saying $P$ does not imply $Q$. In a truth-table, if you notice, a conditional is true in two and only two cases: either $P$ is false or $P$ is true and $Q$ is true. Therefore, to say $P$ does not imply $Q$ is to say: $P$ is true and $Q$ is false.

Now notice, $P$ and not $Q$ is true exactly when both $P$ is true and $Q$ is false. Did you notice anything similar between this sentence and the last sentence of the first paragraph?

This similarity means $\lnot (P \implies Q)$ and $P \land \lnot Q$ have the same truth-table. Therefore, they are uquivalent.

That said, falisty and truth of a propositional statement depends on the variables with respect to the assignment of truth values to those variables.