Accounting theory
著者
書誌事項
Accounting theory
Irwin, c1992
5th ed
- Int'l ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
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