“The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات”. Journal of Accounting and Financial Studies ( JAFS ), vol. 8, no. 25, Dec. 2014, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/547.