ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS/IAS) IN IRAQ: A LITERATURE REVIEW (2010–2024). Lex localis - Journal of Local Self-Government, [S. l.], v. 23, n. S5, p. 1917–1930, 2025. DOI: 10.52152/801501. Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/801501. Acesso em: 7 jan. 2026.