M.A ALJAJAWY, TALAL. A proposed Accounting Framework for Controlling Highly Complex and thoroughness Risks through using of Financial Derivatives (Covid - 19) as a Model. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 18, n. 74, p. 1–29, 2024. DOI: 10.71207/ijas.v18i74.1831. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/1831. Acesso em: 18 apr. 2026.