Gheni Jihad A, Abdullah Al Baaj QM, Hamzah albudairi AH. 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 [Internet]. 1 [citado 6 de febrero de 2026];35(88):552-61. Disponible en: https://produccioncientificaluz.org/index.php/opcion/article/view/29843