Saud Jaid Mashkwr, and Jafar Faleh Nasser. “Accounting Measurement and Disclosure of Intellectual Capital in the Financial Statements of Economic Units”. The Scientific Journal of Cihan University– Sulaimaniya 1, no. 3 (May 1, 2017): 179-199. Accessed February 12, 2026. https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/358.