“The Extent of IAS Relevance for Iraqi Companies Environment Comparing With US and UK Financial Accounting Standards”. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), vol. 32, no. 2, Oct. 2021, pp. 226-63, https://doi.org/10.55562/jrucs.v32i2.336.