KOSTANYAN, G.; HARUTYUNYAN, G. OBSERVATIONS ON THE STATEMENT OF CASH FLOWS. Economics, Finance and Accounting , [S. l.], v. 1, n. 13, p. 75, 2024. DOI: 10.59503/29538009-2024.1.13-75. Disponível em: https://efa.am/index.php/efa/article/view/56. Acesso em: 11 may. 2025.