“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” (2020) Al Kut Journal of Economics and Administrative Sciences, 12(37), pp. 495–521. Available at: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/276 (Accessed: 21 January 2026).