This research aims at measuring the digital gap for information that  results from aggregation of items of reports and financial statements that have been prepared according to requirements of the unified Accounting system of banks, from the point of view of the readers , financial report. It also aims at suggesting a relevant approach for aggregation that decrease the digital gap in away that leads to improving the information content of accounting . The research also dealt with concept of aggregation and its principles. Its rules and the information content for the financial report and approach of measure of information loss that results from aggregation process and used one of this approaches in measurement the information loss resulting from aggregation of items of statement of banking processing revenues for bank of Baghdad – special corporation company.

      The research reached certain results, and proposed certain recommendations, the important one  state that recommenders on the necessity that there are adequate disclosure about items of reports and financial statements that prepares under the unified accounting system for banks that works on reduce of the information loss that results from  aggregation of items of reports and statements from the reader s point of view.