Requirements for the possibility of applying international accounting standards on financial instruments-an applied study in the national bank of Baghdad. Journal of University of Raparin, [S. l.], v. 7, n. 1, p. 142–180, 2019. Disponível em: https://journal.raparinuni2024.org/index.php/JUR/article/view/Paper11. Acesso em: 30 jun. 2025.