حسن رازاو رزگار, and عبدالله ارشد صديق. “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, no. 1 (April 12, 2023): 332-345. Accessed May 3, 2024. https://journals.epu.edu.iq/index.php/ptjhss/article/view/1130.