سلمان عامر محمد, عبد الله بشرى نجم, and محمد صفاء. “Accounting Reading in Foreign Operations and Translation of Financial Statements”. Journal of Economics and Administrative Sciences 15, no. 55 (September 1, 2009): 196–210. Accessed May 1, 2025. https://www.jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/1846.