m.m aqdas husayn hadi alnnasir

Babylon University / College of Administration and Economics     


     The research aims to analyze the difference in the amount of taxable profits between measurements of accounting profits shown in the financial statements issued by the company  under the financial reporting , which dearly what built according to specifications and desires of the stakeholders and  thus its impact will be on taxable profits and the economic model based on the real profit of economic added value search as the most suitable to the reality of modern models was based on a fundamental assumption of a lack of accounting standards in showing the value of taxable profits closest to reality , while the outcome of the profit go up if used economic value added measure has been to rely a sample of companies listed in the Iraqi market banks securities of five banks and the years of 2010 and travel up to 2014 has reached search to a number of conclusions of the most important and there is a clear difference value tax profit recorded in accordance with the accounting revenue metrics and measure the economic value added the most important recommendations advocated by the research it is necessary to reconsider the conventional measures used to measure tax profit for its palaces to show tax profit closest to reality as well as shortcomings in the real performance of the company evaluated .    

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