A general frame of reference is used to evaluate the many areas of financial accounting theory and practice. It includes a number of theories that are not necessarily consistent with each other and that may lead to different conclusions. Evaluations are made at three basic levels: the structural level, the semantic interpretation level, and the pragmatic level. Emphasis is placed on the inductive-deductive and the capital market approaches in the evaluations, although other approaches are discussed where appropriate. Suggested solutions are tentative and subject to change as new evidence becomes available.
Categories:
- Business & Money
- Accounting
- General
- Accounting
Publisher : R.D. Irwin
Author : Hendriksen, Eldon S.
Language : English
Edition : 4
Published :1982-03-01
Number Of Pages : 589
Binding : Paperback
ISBN-10 : 0256025886
ISBN-13 : 9780256025880
Item weight : 1.1 lb
Dimensions : 1.4 in x 6.8 in x 9.2 in
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