Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 15, n. 52, p. 123–136, 2020. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/924.. Acesso em: 7 may. 2024.