YOUHANNA, Baraa Muner; MOHAMMAED, Sinan Zuhair. Integration of the application of international financial reporting standards (IFRSs) for assets and their impact on the unified accounting system for banks and insurance companies. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 19, n. 61, 1, p. 163–178, 2023. DOI: 10.25130/tjaes.19.61.1.9. Disponível em: https://www.tjaes.org/ojs/index.php/tjaes/article/view/677. Acesso em: 7 mar. 2026.