• Conceptual model for cash flow statement : history, analysis and further development = Rahakäibe aruande kontseptuaalne mudel : ajalugu, analüüs ja edasine arengKiaupaite-Grušniene, Vaiva2019 https://digikogu.taltech.ee/et/Item/ab7259e6-6519-43ba-b6b8-5dca686b1f14 https://www.ester.ee/record=b5291072*est