Youhanna, B. M., & Mohammaed, S. Z. (2023). The impact of applying the International Accounting Standard IAS1 "Presentation of Financial Statements" on the outputs of the unified accounting system for banks and insurance companies. Tikrit Journal of Administrative and Economic Sciences, 19(61, 2), 161–181. https://doi.org/10.25130/tjaes.19.61.2.10