“Disclosure of related parties in accordance with the requirements of International Accounting Standards: إنموذج قاعدة محاسبية مقترحه” (2020) Journal of Accounting and Financial Studies ( JAFS ) [Preprint], (خاص). Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/874 (Accessed: 3 May 2024).