Al-Baaj, Qasim Muhammad, and Sarah Zaghir gestured Lafta. “ The Impact of Hedging Mechanisms According to the Financial Reporting Standard (9) on a Vital Canvas (Applied Study on a Sample of Banks Listed in the Iraq Stock Exchange”. Al-Ghary Journal of Economic and Administrative Sciences, vol. 18, no. 2, Nov. 2023, pp. 813-30, https://doi.org/10.36325/ghjec.v18i2.13914.