Obstacles to the adoption of business commercial books to determine taxable income and ways to address them: An applied research at The General Commission for Taxes. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 9, n. 26, 2014. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/542.. Acesso em: 4 may. 2024.