Requirements for the possibility of applying international accounting standards on financial instruments-an applied study in the national bank of Baghdad. Raparin Journal of Humanities (RJH), [S. l.], v. 7, n. 1, p. 142–180, 2019. Disponível em: https://journal.uor.edu.krd/index.php/JUR/article/view/Paper11. Acesso em: 15 jan. 2026.