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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Hlavní autor: Hendrisen, Eldon S.
Médium: Kniha
Jazyk:Undetermined
Vydáno: Homewood, Illinois Richard D. Irwin 1977
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Thư viện lưu trữ: Trung tâm Học liệu Trường Đại học Cần Thơ
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Shrnutí: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.