دور معايير الإبلاغ المالي الدولية في التقارير المالية لشركة الاستكشافات النفطية

Abstract EN

The problem of research is to address the costs and assets of exploration in accordance with IFRS as well as in the preparation, disclosure and control of financial reporting, thereby ensuring the economic well-being of society.

This research aims to: -Improve the processing of exploration costs by developing strengths and addressing existing weaknesses.

-Improvement in asset handling and disclosure of any changes in value.

The research reached a number of conclusions, the most important of which are: Oil Exploration Company provides services to other companies as it provides services to crude oil production companies and transfers all the costs it spends in performing its work in one form or another with the addition of a certain profit margin to the production companies and in accordance with the ministerial) instructions in force.

Oil to transfer all costs related to exploration and exploration to these companies in proportion to their oil production with the addition of profit margin of.

The research concluded with a number of recommendations, the most important of which are: The oil exploration company is supposed to transfer all costs related to exploration and exploration to these companies in proportion to the amount of exploration carried out for their benefit, and that the exploration company to distribute oil exploration and exploration costs to Iraqi companies (extractive) based on the amount of production and not on the amount of explorations carried out For their benefit contributes substantially to mislead those companies about what the costs and types and as a result, this contributes significantly to the non-distinction between the costs of income and capital costs because the oil exploration company is transforming Tekka In research and exploration ratios without regard to classifying them, the company is accordingly not explain these costs in terms of quality and in terms of