Transition to accrual basis using IPSAS 9 Revenue from Exchange Transactions and IPSAS 23 Revenue from Non-Exchange Transactions in the General Authority of Customs : Retrieved research. JAFS [Internet]. 2025 Mar. 31 [cited 2025 Jun. 25];20(70):404-23. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2085