Harris, Peter, William Stahlin, and Moade Fawzi Shubita. “US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement”. Journal of Business Case Studies (JBCS) 10, no. 1 (December 31, 2013): 15-20. Accessed September 8, 2020. https://clutejournals.com/index.php/JBCS/article/view/8325.