“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 ) 17, no. 60 (September 30, 2022): 231–243. Accessed June 27, 2025. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1089.