The extent to which the Iraqi environment responds to the requirements of IAS 12 in determining income tax: بحث تطبيقي في الهيئة العامة للضرائب/ قسم الشركات. JAFS [Internet]. 2022 Nov. 27 [cited 2024 Dec. 24];17(61):168-83. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1121