Application of International Accounting Standard No (ias26) (Accounting and reporting for retirement benefit plans). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 70, p. 169–193, 2025. DOI: 10.34093/pgbrw265. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2052. Acesso em: 10 may. 2025.