Measurement and accounting disclosure of intellectual capital using accounting models in the Iraqi insurance company. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 15, n. 53, p. 123–143, 2020. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/941.. Acesso em: 5 may. 2024.