“Proposed Mechanism for Reporting on Voluntary Services Provided in the Financial Statements of Local Government Units in the Iraqi Environment” (2021) Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 45(2), pp. 177–189. doi:10.55562/jrucs.v45i2.121.