“MEASUREMENT AND DISCLOSURE OF FINANCIAL INSTRUMENTS IN COMMERCIAL BANKS IN THE IRAQI ENVIRONMENT AND INTERNATIONAL FINANCIAL REPORTING STANDARDS (A COMPARATIVE STUDY)”, Wor.Bul.Man.Law., vol. 23, pp. 89–101, Jun. 2023, Accessed: Aug. 22, 2026. Available: https://scholarexpress.net/index.php/wbml/article/view/2928