Measurement and accounting disclosure for small and medium-sized enterprises according to the International Financial Reporting Standard (SMEs) and its reflection on the fairness of financial statements. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 16, n. 54, p. 173–199, 2021. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/997.. Acesso em: 8 may. 2024.