JAMEEL, S.; ABDULLAH, A. Accounting for Documentary Credits in Accordance with the Accounting Systems of Iraq Comparative Study. TANMIYAT AL-RAFIDAIN, [S. l.], v. 33, n. 102, p. 41–57, 2011. DOI: 10.33899/tanra.2011.161952. Disponível em: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/30087. Acesso em: 8 sep. 2025.