“Accommodation of International Accounting Standards for the Favour of Small and Medium Enterprises and the Scope of Locally Applied” (2021) Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 36(2), pp. 1–43. doi:10.55562/jrucs.v36i2.248.