“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 ) 16, no. 54 (August 3, 2021): 173–199. Accessed December 24, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/997.