00476nas a2200097   4500008004100000245009300041210006900134260002700203100002900230856011900259       2010                        eng d00aNonarticulation in the Statement of Cash Flows:  Implications for Education and Practice0 aNonarticulation in the Statement of Cash Flows Implications for   aPortland, 91ÆÞÓÑc20101 aFrischmann, Peter, James  u/biblio/nonarticulation-statement-cash-flows-implications-education-and-practice-1