AVEEN MUHAMMED ABDULRAHMAN; NAZ NOZAD SAADULDEEN; RUKHSAR OMER KHEDHER. The limited role of international accounting standards and regulations on limiting Off-Balance Sheet Transactions: A literature review. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 21, n. 71 part 2, p. 468–483, 2025. DOI: 10.25130/tjaes.21.71.2.24. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/1873. Acesso em: 4 aug. 2026.