Measurement and accounting disclosure for small and medium-sized enterprises according to the International Financial Reporting Standard (SMEs) and its reflection on the fairness of financial statements. JAFS [Internet]. 2021 Aug. 3 [cited 2024 May 7];16(54):173-99. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/997