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 12, no. 1 (June 10, 2026): 19–01. Accessed November 7, 2026. https://afaq.elmergib.edu.ly/index.php/afaq/article/view/294.