Junaid Ahmed Khalil, and Dr. Fayhaa Abdullah Yaqoob. “Adopting the International Financial Reporting Standard IFRS 16 in the Iraqi Insurance Companies and Its Impact on the Financial Statements: A Comparative Study”. Migration Letters, vol. 20, no. S5, Aug. 2023, pp. 452-7, doi:10.59670/ml.v20iS5.4024.