الملخص

Abstract As a result of the continuous development of economic life and the emergence of various commercial companies, economic focus has become a feature of contemporary, and integration has become one of the most important means to achieve this focus in order to achieve greater profits and achieve greater competition. The study aimed to study the reality of the integration of public companies in the Iraqi environment by identifying the most important difficulties that accompanied the merger process of public companies and clarifying the principles to be followed in the merger which are in line with the legal legislations of the local environment Where the study was conducted on a sample of public companies that have a significant impact on the Iraqi economy and applied to the unified accounting system, and that the companies are in an economic environment characterized by dynamically changing and volatile movement permanently and then change the purchasing power under these circumstances. The study found that when adjusting the International Accounting Standard and Financial Reporting (3IFRS) in the merger of public companies, it helps to provide results closer to the accuracy and reality when preparing the financial statements. Where corporate mergers are key financial solutions for troubled companies.