“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” (2014) Journal of Accounting and Financial Studies ( JAFS ), 9(26). Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/542 (Accessed: 4 May 2024).