“Evaluation of Accounting Procedures for Joint Arrangements in the Iraqi Environment and Their Reflection on the Quality of Financial Reporting”. Journal of Accounting and Financial Studies ( JAFS ) 14, no. 46 (March 1, 2019): 94–108. Accessed March 12, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/394.