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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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