TRENDS
And Now There Are Three: IFRS for SMEs

Belverd E. Needles, Jr., Ph.D., CPA

ARTICLES
A Visual Representation of the Statement of Cash Flows

Dr. David O’Bryan, College of Business, Pittsburg State University
Dr. Jeffrey J. Quirin, School of Accountancy, Barton College of Business, Wichita State University

German Cost Accounting vs. Activity-Based Costing
Shirley A Polejewski PhD, Professor of Accounting, University of St. Thomas

Integrating Gift Cards into the Accounting Curriculum
Ronald R. Rubenfield, Professor of Accounting, Robert Morris University