Accounting theory
This book has been used throughout to evaluate the many areas of financial accounting theory and practice. Evaluations are made at three basic level: (1) the structural level, including the relationships between and within procedural systems and financial reports; (2) the semantic interpretation le...
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Homewood, Illinois
Richard D. Irwin
1977
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| Institutions: | Trung tâm Học liệu Trường Đại học Cần Thơ |
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| Summary: | This book has been used throughout to evaluate the many areas of financial accounting theory and practice. Evaluations are made at three basic level: (1) the structural level, including the relationships between and within procedural systems and financial reports; (2) the semantic interpretation level - the relationships of descriptions and measurements to real-world phenomena; and (3) the behavioral level - the reactions of all users ( individually and in capital markets ) of accounting information. |
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