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. TANRA [Internet]. 2025 Sep. 1 [cited 2026 Jul. 27];44(147):34-61. Available from: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/49210