Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], n. خاص, 2020. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/952.. Acesso em: 2 may. 2024.