The role of cloud computing in enhancing the efficiency of implementing International Financial Reporting Standards (IFRS) – an applied study in commercial banks. Journal Port Science Research, [S. l.], v. 9, n. 2, p. 414–435, 2026. DOI: 10.36371/port.2026.2.13. Disponível em: https://jpsr.uruk.edu.iq/index.php/jport/article/view/407. Acesso em: 19 apr. 2026.