APPLICATION OF FINANCIAL ACCOUNTING TOOLS SYSTEM ACCORDING TO THE IFRS-9 STANDARD AND ITS ROLE IN IMPROVING THE QUALITY OF ACCOUNTING INFORMATION (APPLIED STUDY IN A SAMPLE OF FINANCIAL COMPANIES LISTED IN THE IRAQ STOCK EXCHANGE). Spec. Jour. of Inno. Ref. and Dev. 2023;16:12-23. Accessed January 30, 2026. https://sjird.journalspark.org/index.php/sjird/article/view/708