" The possibility of applying IFRS 13 in the Iraqi environment". Al Kut Journal of Economics and Administrative Sciences, [S. l.], v. 11, n. 33, p. 101–127, 2019. Disponível em: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/83. Acesso em: 26 dec. 2025.