Al-Baaj, Qasim Muhammad Abdullah, and Ruqaya Hamid Shatti. “The Relationship Between the Financial Reporting Standard IFRS-13 and Banking Risks and Their Impact on the Performance of Economic Units”. Al-Ghary Journal of Economic and Administrative Sciences 20, no. 00 (July 30, 2024): 375–391. Accessed November 9, 2026. https://journal.uokufa.edu.iq/index.php/ghjec/article/view/16823.