Activating Letter of credits under the Swift system in Iraq. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 64, p. 257–266, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1275. Acesso em: 1 jul. 2025.