The impact of adopting (IAS 8) accounting policies, changes in accounting estimates and errors on the financial performance An applied study in the (ETT) Company for General Trading Limited operating in the Kurdistan Region
The study aims primarily to explain the changes that occur in the financial performance of the study company as a result of the application of (IAS 8) accounting policies, changes in accounting estimates, and errors on the financial performance of the study company.The researcher relied on the deductive approach to complete the study, on the texts