اىٍدرس اىدنخٔر غٍر اىصر اىحصَ ٌحٍد and اىٍدرس اىٍصاغد زِاٌ٘ار زِشطاز احٍد 2021. Accounting for fair value and its impact on the efficiency of financial performance of Sudanese banks A field study. QALAAI ZANIST JOURNAL. 2, 5 (Jan. 2021), 588–616. DOI:https://doi.org/10.25212/lfu.qzj.2.5.24.