حيدر علي المسعودي; محمد سلمان داود. Activation Measurement at Fair Value to Achieve Transparency of Financial Reporting. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 15, n. 61, p. 1–24, 2024. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2247. Acesso em: 11 apr. 2025.