“The Difference in Accounting Treatments for Research and Exploration Costs and Their Impact on  Financial Performance Reporting An Applied Study in One of the Investment Oil Companies in Iraq”. Al-Furat Journal of Innovations in Management Sciences 1, no. 1 (April 28, 2026): 53–62. Accessed June 3, 2026. https://afjims.atu.edu.iq/index.php/ms/article/view/9.