 Despite these significant steps in the direction of later logical theories, it is an exaggeration to claim, as some have done, that Bradley’s strictures on the account of judgment as a combination of ideas mean that he is straightforwardly opposed to psychologism in logic, for it is clear that he thinks logic’s subject matter to be mental acts, not sentences or statements. This is already evident in his definition of judgement as ‘the act which refers an ideal content... to a reality beyond the act’ (Principles, Bk I, Ch. I, sec. 10).