The reflection of the adoption of IFRS 17 “insurance contracts” on the procedures for auditing insurance contracts in the Iraqi environment
By: al-Muhammadi, Muhammad Falah Ali; al-Mashhadani, Bushra Najm Abd Allah. Journal of Economics and Administrative Science. Vol. 27, no. 129 (Sep. 2021), pp.198-213, 16 p.
Subjects: Financial statements; Insurance companies; Insurance policies; International standards; Iraq