F. . Heidari, M. Salehi, F. . Sefaty, and A. . Ghiyasvand, “The Impact of Blockchain on Corporate Financial Reporting Based on Iranian Reporting Standards and IFRS”, BMF OPEN, pp. 1–22, May 2026, Accessed: Feb. 03, 2026. [Online]. Available: https://www.bmfopen.com/index.php/bmfopen/article/view/343