طلال محمد علي الججاوي. A proposed Accounting Framework for Controlling Highly Complex and thoroughness Risks through using of Financial Derivatives (Covid - 19) as a Model. IJAS [Internet]. 2024 Jun. 10 [cited 2025 Apr. 3];18(74):1-28. Available from: https://journals.uokerbala.edu.iq/index.php/ijas/article/view/1831