CABAL GARCÍA, Elena; CUERVO HUERGO, José Carlos. A practical methodology for preparing the statement of cash flows: a business-oriented approach. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 367, p. 177–214, 2013. DOI: 10.51302/rcyt.2013.6459. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6459. Acesso em: 17 may. 2024.