Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies. JAFS [Internet]. 2020 Sep. 30 [cited 2024 May 7];15(52):123-36. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/924