“Adoption of the International Financial Reporting Standard (9) for Financial Instruments and Its Impact on Measurement and Disclosure in Financial Investment Companies”. Journal of Accounting and Financial Studies ( JAFS ) 19, no. 66 (March 31, 2024): 31–43. Accessed December 26, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1403.