“Fulfill the Requirements of Financial Authority For Adoption Of Financial Statements in Determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة”. Journal of Accounting and Financial Studies ( JAFS ) 8, no. 23 (January 16, 2020). Accessed March 31, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/631.