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2021. The Political Approach in Accounting Standards setting and its Impact on the Accepted Accounting Practices A field Study in the Iraqi Environment. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ). 31, 1 (Oct. 2021), 31–74. DOI:https://doi.org/10.55562/jrucs.v31i1.346.