“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 ) 21, no. 75 (June 30, 2026): 199–216. Accessed July 15, 2026. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2570.