HAJAR ISMAEL SALIH; SINAN ZUHAIR MOHAMMED JAMEEL. A proposed accounting model for human resources accounting in the unified accounting system according to International Financial Reporting Standards (IFRSs): an applied study. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 22, n. 75 part 1, p. 523–541, 2026. DOI: 10.25130/tjaes.22.75.1.27. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/2455. Acesso em: 23 oct. 2026.