محمد وفي عباس, and نصيف جاسم الجبوري. 2024. “Opportunity Cost and Its Role in Liability Accounting - a Study in Al-Wessam Dairy Products and Foodstuff Company”. Iraqi Journal for Administrative Sciences 6 (22). كربلاء، جمهورية العراق:125-57. https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2190.