The award is based on players collecting points for MVP awards during important matches over the course of the year.
The publication states that Akram was named as the Most Valuable Player in the Iraq v Pakistan World Cup first round qualifier held in Damascus on October 28, granting him 25 points that were not added to his total collection.
The AFC is yet to unveil the overall number of points won by all three players competing for the award; however, Super claims that sources within the AFC said that Yasser Al-Qahtani accumulated 100 points, compared to the 80 points that both Younis Mahmoud and Nashat Akram collected.
"Each of the three nominees won 80 points due to the MVP prize gained in two matches in the 2007 Asian Cup finals, which means that the 25 points accorded to Akram for the game against Pakistan in the World Cup qualifiers were never added to his overall total of points," stated the magazine.
The AFC were unavailable for comment.