Transition to accrual basis using IPSAS 9 Revenue from Exchange Transactions and IPSAS 23 Revenue from Non-Exchange Transactions in the General Authority of Customs : Retrieved research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 70, p. 404–423, 2025. DOI: 10.34093/t6vhfe84. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2085. Acesso em: 11 may. 2025.