Capitalization of Operating Lease Contracts in Accordance with IFRS 16 Requirements and Its Impact on the Financial Statements of Economic Entities. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. خاص, p. 82–97, 2025. DOI: 10.34093/b2qxn961. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2188. Acesso em: 14 aug. 2025.