حوراء احسان خليل (2024) “The role of international accounting standards in disclosing derivative financial instruments in the financial statements”, Iraqi Journal for Administrative Sciences. كربلاء، جمهورية العراق, 14(56), pp. 338–354. Available at: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2572 (Accessed: 18 January 2025).