Shimal Abdulkareem Ismail, and Shiler Abdulrahman Rasheed. 2026. “The Reflection of Applying the International Financial Reporting Standard (5) Non-Current Assets Held for Sale and Discontinued Operations on the of Financial Statement: A Comparative Applied Study at Dana Pharma Company for Trading Medicines Limited”. Tikrit Journal of Administrative and Economic Sciences 22 (73 part 2):469-500. https://doi.org/10.25130/tjaes.22.73.2.21.