QASSIM, Dr. Omer Adeeb; HASAN, Dr. Ali Jwaid; OBAID , Dr. Mohanad Hamad. Financial Accounting between Uniformity and Flexibility under International Standards. University of Thi-Qar Journal, [S. l.], v. 21, n. 1, p. 69–86, 2026. DOI: 10.32792/utj.v21i1.455. Disponível em: https://jutq.utq.edu.iq/index.php/main/article/view/455. Acesso em: 6 apr. 2026.