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. AFJIMS [Internet]. 2025 Jan. 3 [cited 2025 Jul. 5];1(1):53-62. Available from: https://afjims.atu.edu.iq/index.php/ms/article/view/9