{
  "version": "1.2.0",
  "chapters": [
    {
      "startTime": 0.0,
      "title": "Three financial statements answer different questions"
    },
    {
      "startTime": 13.584,
      "title": "This episode adapts Kioko and Marlowe's chapter The..."
    },
    {
      "startTime": 37.292,
      "title": "Financial position is a stock"
    },
    {
      "startTime": 55.255,
      "title": "The operating statement is a flow"
    },
    {
      "startTime": 73.439,
      "title": "Cash flow restores the timing view"
    },
    {
      "startTime": 93.258,
      "title": "Government reporting may also present more than one..."
    },
    {
      "startTime": 115.587,
      "title": "Torrance application segment"
    },
    {
      "startTime": 139.176,
      "title": "For a hypothetical review, select one annual comprehensive..."
    },
    {
      "startTime": 172.001,
      "title": "Read the statements together and compare multiple periods"
    },
    {
      "startTime": 190.189,
      "title": "This adaptation credits Sharon Kioko and Justin Marlowe..."
    }
  ]
}