TY  - GEN
AU  - Hendriksen,Eldon S.
TI  - Accounting theory
T2  - The willard J. graham series in accounting
SN  - 0256025886
PY  - 1982///
CY  - [S.l.]
PB  - Longman Higher Education
N1  - Paperback
N2  - 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
UR  - http://www.amazon.com/exec/obidos/ASIN/0256025886/chopaconline-20
UR  - http://www.chopac.org/cgi-bin/tools/azrev.pl?q=0256025886
ER  -