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Funds Statements and the Two‐Entity Test

 

作者: ALAN J. ROBB,  

 

期刊: Abacus  （WILEY Available online 1985）
卷期: Volume 21, issue 1  

页码: 101-107

 

ISSN:0001-3072

 

年代: 1985

 

DOI:10.1111/j.1467-6281.1985.tb00114.x

 

出版商: Blackwell Publishing Ltd

 

关键词: Cash flow;Funds statements

 

数据来源: WILEY

 

摘要:

Funds statements represent one of the most confused and confusing areas of accounting because of the variety of concepts advocated and the paucity of definitions of terms. A recent proposal that a‘two‐entity test’ be used to identify those items which should be included in a statement based on the total resources concept of funds is confusing and contradi

 

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