From Mesopotamian Ledgers to IFRS 3: A Critical Inquiry into Historical Evolution, Theoretical Paradigms and Emerging Hybrid Models in Goodwill Accounting and Technological Impact . JTAR [Internet]. 2026 Jan. 18 [cited 2026 Jan. 20];22(1):35-40. Available from: https://jtar.org/index.php/JTAR/article/view/72