1 September 2004 Financial Analysts Journal Volume 60, Issue 5 Statement of Cash Flows: Time for Change!: Author's Response O. Whitfield Broome Share this: Share on Facebook Share on Weibo Share on Twitter (X) Share on LinkedIn Share by Email This material comments on “Statement of Cash Flows: Time for Change!”. Read the Complete Article in Financial Analysts Journal Financial Analysts Journal CFA Institute Member Content Publisher Information CFA Institute 1 pages doi.org/10.2469/faj.v60.n5.2651 ISSN/ISBN: 0015-198X