Between Hamid Jassim and Asst. Prof. Manal Hussein gesture 2022. Measuring the depreciation of the fixed assets of petroleum licensing contracts according to the International Accounting Standard (IAS36) and its reflection on accounting disclosure in Iraq. American Journal of Economics and Business Management. 5, 2 (Feb. 2022), 93–110. DOI:https://doi.org/10.31150/ajebm.v5i2.874.