Funds Statements and the Two‐Entity Test: A Reponse
作者:
GRAHAM PARTINGTON,
JILL McKINNON,
CARRICK MARTIN,
期刊:
Abacus
(WILEY Available online 1986)
卷期:
Volume 22,
issue 1
页码: 39-44
ISSN:0001-3072
年代: 1986
DOI:10.1111/j.1467-6281.1986.tb00123.x
出版商: Blackwell Publishing Ltd
关键词: Cash flow;Funds statements
数据来源: WILEY
摘要:
Robb (1985) criticizes the two‐entity test proposed by McKinnonet al.(1983) as confusing and contradictory. This reply demonstrates that his criticisms also are confusing and contradictor
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