Oleiwi, Zahra Hasan, and Ibtihaj I Yaqoob. “Fair Value Accounting Between the Advocacy and Opposition”. Al-Ghary Journal of Economic and Administrative Sciences 16, no. 2 (January 24, 2022): 259–263. Accessed May 3, 2024. https://journal.uokufa.edu.iq/index.php/ghjec/article/view/3261.