Sadiq Hassan, Safeen, and Hussein Amin Hussein. 2023. “The Extent to Which Iraqi Commercial Banks Adopt the IFRS9 Standard, a Credit Loss Prediction Clause - a Survey Study of the Opinions of a Sample of Banks Operating in the Kurdistan Region of Iraq”. Academic Journal of Nawroz University 12 (4):1019-41. https://doi.org/10.25007/ajnu.v12n4a1109.