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The Extent of the Role played by Accounting Disclosure On The Financial Statements according to the Accounting Standard (IFRS 7)An exploratory study of the opinions of a number of accountants and auditors at the Northern Technical University. NTU-JAHS [Internet]. 2025 Jun. 12 [cited 2025 Jul. 20];5(2):110-31. Available from: https://journals.ntu.edu.iq/index.php/NTU-JMS/article/view/1459