Justifications for the Harmonization of international accounting standards in light of changes in the Iraqi environment . Journal of Madenat Alelem, [S. l.], v. 10, n. 1, p. 176–195, 2018. Disponível em: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/62. Acesso em: 24 apr. 2026.