القياس والافصاح بالقيمة العادلة وانعكاسهما على مخرجات النظام المحاسبي: Measurement and Disclosure at Fair Value and their Impact on the Outputs of the Accounting System. Al Kut Journal of Economics and Administrative Sciences, [S. l.], v. 12, n. 37, p. 495–521, 2020. Disponível em: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/276. Acesso em: 21 jan. 2026.