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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Book Description Longman Higher Education, 1982. Book Condition: Fair. This is an ex-library book and may have the usual library/used-book markings inside.This book has soft covers. In fair condition, suitable as a study copy. Bookseller Inventory # 4651468