“Revenue Recognition for Real Estate Installment Sales and Its Impact on Accounting Treatments According to International Standards : An Applied Study in the Diwaniyah Municipality Directorate”. Journal of Accounting and Financial Studies ( JAFS ), vol. 21, no. 75, June 2026, pp. 199-16, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2570.