HAMAD, D. H. .; OTHMAN, F. N. . The Fairness Approach to Developing the Intellectual Framework of Accounting and its Impact on the Function of Accounting Disclosure - An Analytical Study of the Opinions of A Sample of Academics in Iraqi Universities. TANMIYAT AL-RAFIDAIN, [S. l.], v. 44, n. 147, p. 34–61, 2025. DOI: 10.33899/tanra.v44i147.49210. Disponível em: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/49210. Acesso em: 5 sep. 2025.