Uniform Accounting System and Harmonization Requirements of International Accounting Standards: Analytical study In Iraqi Environment. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), [S. l.], v. 32, n. 2, p. 77–101, 2021. DOI: 10.55562/jrucs.v32i2.321. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/321. Acesso em: 21 jul. 2026.