Disclosure of related parties in accordance with the requirements of International Accounting Standards: إنموذج قاعدة محاسبية مقترحه. JAFS [Internet]. 2020 Dec. 22 [cited 2025 May 1];(خاص). Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/874