ENGLISH

Accounting Theory

By Eldon S. Hendriksen

Book information

Publisher
Irwin Professional Publishing
Year
1991
ISBN
0256081468, 9780256081466
Language
english
Format
PDF
Filesize
8 MB (8281115 bytes)
Edition
5 Sub
Pages
872\872
Time added
2015-08-10 14:31:22
Accounting Auditing Bookkeeping CPA Test Financial

Description

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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