“The impact of adopting the two international valuation standards (400&410) IVS in accounting on real estate rental operations and its impact on the outcome of the activity”, JAFS, vol. 21, no. 74, pp. 222–243, Mar. 2026, Accessed: Jul. 15, 2026. [Online]. Available: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2479