حسن ر. ر. . .; عبدالله ا. ص. . . 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, [S. l.], v. 4, n. 1, p. 332-345, 2023. DOI: 10.25156/ptjhss.v4n1y2023.pp332-345. Disponível em: https://journals.epu.edu.iq/index.php/ptjhss/article/view/1130. Acesso em: 4 may. 2024.