“The Extent of Compliance With the Central Bank’s of Iraq Instructions Regarding the Liquidation Real Estate Allocation and Its Impact on the Fairness of the Financial Statements : An Applied Research”. 2022. Journal of Accounting and Financial Studies ( JAFS ) 17 (60): 231-43. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1089.