Y. Hadi, Ghada, and Waheed mahmood Ramo. “A Proposed Framework for Measuring and Disclosing the Heritage Assets”. TANMIYAT AL-RAFIDAIN 39, no. 126 (June 1, 2020): 86–110. Accessed January 18, 2026. https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/29924.