Under the patronage of the President of the Northern Technical University, Prof. Dr. Alia Abbas Ali Al-Attar, and under the supervision of the Dean of the Technical Institute Al-Door, the Department of Accounting Techniques at the Institute organized a scientific course entitled (The Impact of Quality of Profits on Accounting Information) delivered by Mr. Alaa Abood Kazem, a teacher in the above department and attended by a number of the Institute’s employees

The course aimed to:

1. Understand the concept of profit quality and how to measure it
2. Understand the concept of accounting information and its characteristics.
3. Recognizing the impact of the quality of profits on accounting information

The session indicated:

1. The quality of profits should be disclosed to help its users predict future profits more fairly
2. Total accruals, ordinary and extraordinary accruals should be calculated in order not to mislead the accounting information
3. The necessity of identifying the accounting information needed by each category, taking into account the different categories used for this information, and the need to provide information that shows real profits for its users.