00998nam a2200193Ia 4500 CTU_43031 210402s9999 xx 000 0 und d 657 H498 Hendrisen, Eldon S. Accounting theory Eldon S. Hendrisen Homewood, Illinois Richard D. Irwin 1977 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. Accounting Minh, 010823 Trung tâm Học liệu Trường Đại học Cần Thơ