Youhanna BM, Mohammaed SZ. 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 J. Admin. Econ. Sci. [Internet]. 2023 Mar. 31 [cited 2026 Mar. 6];19(61, 1):163-78. Available from: https://www.tjaes.org/ojs/index.php/tjaes/article/view/677