research name Measuring intangible assets according to IAS 38 and IVS 210 and their impact on the value of the economic unit by application to Asiacell Communications. JAFS [Internet]. 2024 Jun. 30 [cited 2024 Jul. 3];19(67):326-48. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1539