Hendriksen, Eldon S. <br/><br/>
Accounting theory / 
Eldon S. Hendriksen. 
 - 4th ed. 
 - [S.l.] :  Longman Higher Education,  1982. 
 - 604 p. ;  24 cm. 
 - The willard J. graham series in accounting. .
 - The willard J. graham series in accounting. .
<br/><br/> Paperback. 
<br/><br/> 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. 
<br/><br/><label>ISBN: </label>0256025886 9780256025880