El-Toby , Bushra Hassan Mohamed, Akeel Dakheel Kareem, and Waad Hadi Abd. “The Possibility of Applying International Accounting Standards in the Public Sector (IPSAS) in the Iraqi Government Accounting System: Exploratory Research for the Opinions of Accountants at the University of Al-Muthanna”. International Journal of Professional Business Review 7, no. 2 (September 6, 2022): e0461. Accessed March 30, 2023. https://www.openaccessojs.com/JBReview/article/view/461.