PAKHSHAN OMER ABDULLAH; ARYAN DALSHAD HAYDER; PAIMAN IBRAHIM AHMED. The impact of applying international accounting standards when preparing and presenting financial statements: An exploratory study of the opinions of a sample of workers in commercial companies in the Kurdistan region/Iraq. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 20, n. 65, part 2, p. 62–76, 2024. DOI: 10.25130/tjaes.20.65.2.4. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/1888. Acesso em: 26 may. 2026.