“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”, KJEAS, vol. 12, no. 37, pp. 495–521, Sep. 2020, Accessed: Jan. 21, 2026. [Online]. Available: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/276