SAUD JAID MASHKWR; JAFAR FALEH NASSER. Accounting measurement and disclosure of intellectual capital in the financial statements of economic units. The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 1, n. 3, p. 179-199, 2017. DOI: 10.25098/1.3.11. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/358. Acesso em: 12 feb. 2026.