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. JAFS [Internet]. 2022 Sep. 30 [cited 2025 Apr. 11];17(60):231-43. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1089