ZUHAIR ABDUL, Abdulrahman; MOHAMMED, Sinan Zuhair. Accounting for big data: Proposed accounting treatments within the framework of (IFRSs, IASs). Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 18, n. 60, 2, p. 153–173, 2022. DOI: 10.25130/tjaes.18.60.2.9. Disponível em: https://www.tjaes.org/ojs/index.php/tjaes/article/view/1258. Acesso em: 7 mar. 2026.