Influence of Applying IFRS 17 on Financial Reports : An Exploratory Study of Iraqi Insurance Companies. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 1–15, 2024. DOI: 10.34093/w6m99759. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1518.. Acesso em: 3 jul. 2024.