Challenges of implementing International Financial Reporting Standard No. (9) in banks and the role of the Central Bank of Iraq in monitoring its implementation. Entrepreneurship Journal for Finance and Business, [S. l.], v. 1, n. 1, p. 2–12, 2020. DOI: 10.56967/ejfb2020118. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/447. Acesso em: 19 jul. 2026.