AL-BYATI, K. A. A.; ALI, A. H. Improving The Level of Accounting Disclosure within The Framework of The Application of The International Accounting Standard (IAS1) And Its Impact on The Aappropriateness And Reliability of Accounting Information: (Field Study on a Sample of Companies Operating in Sulaimaniyah Province / Iraq). The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 5, n. 2, p. 173-199, 2022. DOI: 10.25098/5.2.8. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/79. Acesso em: 12 feb. 2026.