Capitalization of Operating Lease Contracts in Accordance with IFRS 16 Requirements and Its Impact on the Financial Statements of Economic Entities. JAFS [Internet]. 2025 Aug. 10 [cited 2025 Aug. 16];20(خاص):82-97. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2188