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. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 61, p. 168–183, 2022. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1121. Acesso em: 1 may. 2025.