حسن ر. ر. . ., & عبدالله ا. ص. . . (2023). Valuation of Biological Assets Using Fair Value Under IAS "41" and its Impact on the Fundamental Qualitative Characteristics of Accounting Information: (An Exploratory Study of the Opinions of a Sample of Academics in the Field of Accounting at Erbil Polytechnic University). Polytechnic Journal of Humanities and Social Sciences, 4(1), 332-345. https://doi.org/10.25156/ptjhss.v4n1y2023.pp332-345