The role of the international auditing standard IAS 540 "Auditing accounting estimates and related disclosures" in limiting income smoothing practices in the financial statements (from the point of view of Iraqi auditors). JAFS [Internet]. 2023 Jul. 1 [cited 2024 Dec. 24];18(63):339-50. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1230