"Determining the Impressive Factors to applying the International Reporting Financial Standards from the Viewpoint of Accounting Experts in Iraq", KJEAS, م 14, عدد 44, ص 296–324, سبتمبر 2022, تاريخ الوصول: سبتمبر 27, 2026. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/418