Funds Statements and the Two‐Entity Test: A Reponse

Graham Partington, Jill McKinnon, Carrick Martin

Research output: Contribution to journalArticlepeer-review

Abstract

Robb (1985) criticizes the two‐entity test proposed by McKinnon et al. (1983) as confusing and contradictory. This reply demonstrates that his criticisms also are confusing and contradictory.

Original languageEnglish
Pages (from-to)39-44
Number of pages6
JournalAbacus
Volume22
Issue number1
DOIs
Publication statusPublished - 1986

Keywords

  • Cash flow
  • Funds statements

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