The extent of compliance with the Central Bank’s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 60, p. 231–243, 2022. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1089. Acesso em: 27 jun. 2025.