A note on a test of students' grasp of truth and fairness before and after encountering funds statements

Armstrong, 1973 Bird, 1979 Bryant, 1974, Proposed: A new statement of changes, Management Accounting, Vol. 65, 49 Bull, 1984 Clark, 1983, Statement of changes: In need of a change?, CA Magazine, Vol. 116, 26 Heath, 1978, Let's scrap the funds statement, Journal of Accountancy, 94 Lee, 1983, Funds statements and cash flow analysis, Investment Analyst, 13 Lyons, 1984 Pratt, 1982, Teaching the statement of changes in financial position; an epirical study, Accounting Review, Vol. 57, 794 Regis, 1984 Robins, 1985, The funds statement needs revision, Accountancy Age, 18 Robins, 1985, The funds statement needs revision, Accountancy Age, 18 Robins, 1985, The funds statement needs revision, Accountancy Age, 27 Wood, 1984