Qassim, Dr. Omer Adeeb, Dr. Ali Jwaid Hasan, and Dr. Mohanad Hamad Obaid. “Financial Accounting Between Uniformity and Flexibility under International Standards”. University of Thi-Qar Journal 21, no. 1 (March 30, 2026): 69–86. Accessed April 6, 2026. https://jutq.utq.edu.iq/index.php/main/article/view/455.