Measurement and disclosure for investments in associates in the Iraqi environment and international accounting standards (A comparative study). Journal of Madenat Alelem, [S. l.], v. 10, n. 2, p. 144–164, 2018. Disponível em: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/36. Acesso em: 26 feb. 2026.