حسن رر, عبدالله اص. 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 J. Hum. Soc. Sci. [Internet]. 2023Apr.12 [cited 2024May4];4(1):332-45. Available from: https://journals.epu.edu.iq/index.php/ptjhss/article/view/1130