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Accounting Theory Book
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.Read More
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- 0256025886
- 9780256025880
- Eldon S. Hendriksen
- 1 March 1982
- Longman Higher Education
- Paperback (Book)
- 604
- 4th Revised edition
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