Azeez, B. S. “Problems of Measurement and Disclosure of Human Capital in the Light of International Accounting Standard: An Analytical Study of the Opinions of a Sample of Specialized Academics in The Kurdistan Region of Iraq”. Polytechnic Journal of Humanities and Social Sciences, vol. 3, no. 1, Apr. 2022, pp. 29-36, doi:10.25156/ptjhss.v3n1y2022.pp29-36.