The impact of the development of the International Accounting Standard IAS39 on the qualitative characteristics of accounting information. Journal of Madenat Alelem, [S. l.], v. 13, n. 2, p. 1–22, 2021. Disponível em: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/407. Acesso em: 12 mar. 2026.