Cabal García, Elena, and José Carlos Cuervo Huergo. “A Practical Methodology for Preparing the Statement of Cash Flows: A Business-Oriented Approach”. Revista de Contabilidad y Tributación. CEF, no. 367 (October 7, 2013): 177–214. Accessed May 17, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/6459.