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Accounting theory

Hendriksen, Eldon S. - Personal Name; Van Breda, Michael F. - Personal Name;

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.


Availability
#
Akuntansi (Database) [AKT-LIB-54]
[AKT-LIB-54]
Available
Detail Information
Series Title
-
Call Number
[AKT-LIB-54]
Publisher
ilu : Irwin., 1992
Collation
xvi, 905 p. : ill. ; 25 cm.
Language
English
ISBN/ISSN
9780256081466
Classification
HF5625 .H45 1991
Content Type
-
Media Type
-
Carrier Type
-
Edition
5th ed.
Subject(s)
Accounting
Specific Detail Info
-
Statement of Responsibility
-
Other version/related

No other version available

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