The possibility of adopting a market approach to measure the fair value of biological assets in Iraq: (Applied study in Middle East Fish Production and Marketing Company). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 61, p. 120–135, 2022. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1115. Acesso em: 1 may. 2025.