ABDELGADER, Nasef M. Saad. Prospects for Developing the Common Conceptual Framework for Financial Accounting and Financial Reporting Quality Challenges in the Digital Transformation: Prospects for Developing the Common Conceptual Framework. Afaqeqtisadia journal , [S. l.], v. 12, n. 1, p. 19–01, 2026. DOI: 10.65137/jaq.v12i1.294. Disponível em: https://afaq.elmergib.edu.ly/index.php/afaq/article/view/294. Acesso em: 7 nov. 2026.