Gheni Jihad, A., Q. M. Abdullah Al Baaj, y A. H. Hamzah albudairi. «The Role of Applying IAS and Iraqi Local Rules in Inventory Valuation and Their Impact on Tax Revenue: An Applied Study to A Sample of Iraqi Companies Listed in The Iraqi Stock Exchange». Opción, Vol. 35, n.º 88, 1, pp. 552-61, https://www.produccioncientificaluz.org/index.php/opcion/article/view/29843.