Accounting Theory - Hardcover

Hendriksen, Eldon S.; Van Breda, Michael F.

9780256081466: Accounting Theory
Hardcover
ISBN 10: 0256081468 ISBN 13: 9780256081466
Publisher: Richard d Irwin, 1991
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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.

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  • PublisherRichard d Irwin
  • Publication date1991
  • ISBN 10 0256081468
  • ISBN 13 9780256081466
  • BindingHardcover
  • Number of pages905
  • Rating

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