The difference between the Iraqi tax system and the requirements of (IFRS16) in the accounting of leases and its reflection on investment in Iraq. JAFS [Internet]. 2024 Oct. 9 [cited 2025 May 1];12(خاص):162-84. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1803