Gheni Jihad, Asaad, Qassim Mohammed Abdullah Al Baaj, and Asaad Hameed 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 350 (August 8, 2019): 789-802. Accessed July 12, 2025. https://mail.produccioncientificaluz.org/index.php/opcion/article/view/27580.