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. JAFS [Internet]. 2026 Jun. 30 [cited 2026 Jul. 20];21(75):199-216. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2570