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March 18, 2026The Accounting Review

Funds Statement Practices in the United States and Canada.

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Authors

HAHector R. AntonUniversity of Washington

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Implication

The article examines fund statement practices in the U.S. and Canada, highlighting various interpretations of funds and their implications.

Key Points

  • The research aims to explore different fund statement practices and their meanings in financial reporting within the U.S. and Canada.
  • Review of existing textbooks on accounting and fund concepts
  • Analysis of different interpretations of the term 'funds'
  • Examination of reporting objectives related to fund statements
  • Identification of various interpretations of 'funds' in accounting
  • Highlighting the significance of current purchasing potential versus income considerations
  • Discussion on how differing reporting objectives led to alternative fund concepts

Cite This Study

Hector R. Anton (1954) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a3433https://doi.org/10.2308/tar-7057661
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1"Funds" Statements: A Historical Perspective.1969
  2. 2THE FUNDS STATEMENT RECONSIDERED.1951
  3. 3A NEW FORM OF FUNDS STATEMENT.1940
  4. 4TEACHING THE FUNDS STATEMENT--A CONCEPTUAL APPROACH.1964
  5. 5THE ALL-INCLUSIVE STATEMENT OF FUNDS.1964