M. Tawfiq Fadhil, M., I. Hamid, A. and Falih Al-Nuimi, B. (2021) “The extent to which companies are able to implement the first international financial reporting (IFRS 1). (An exploratory study of the opinions of a sample of financial managers and accountants in companies operating in the city of Erbil / Kurdistan Re”, Academic Journal of Nawroz University, 10(3), pp. 40–54. doi: 10.25007/ajnu.v10n3a1201.