[ Passage aux normes IFRS au Maroc : fondements théoriques, intérêt et enjeux ]
Volume 10, Issue 4, March 2015, Pages 1299–1311
Karima Haoudi1
1 Faculté des Sciences Juridiques, Economiques et Sociales-Souissi, Université Mohamed V de Rabat, Rabat, Morocco
Original language: French
Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The transition to IFRS has been described as an accounting revolution due to the profound changes brought by the new concepts on which is based this referential. Therefore, the objective of harmonization is achieved through a gradual global spread of the application of this new accounting system. Moroccan firms are also affected by this change. Considering the small number of existing research, this article tries to analyze the adoption of such standards in the Moroccan context. To do so, the paper recalls the process of transition to IFRS in Morocco considers the benefits for Moroccan companies and finally highlights the issues related to such a project.
Author Keywords: Accounting harmonization, conceptual framework, fair value, general code of accounting standards, Moroccan GAAP.
Volume 10, Issue 4, March 2015, Pages 1299–1311
Karima Haoudi1
1 Faculté des Sciences Juridiques, Economiques et Sociales-Souissi, Université Mohamed V de Rabat, Rabat, Morocco
Original language: French
Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The transition to IFRS has been described as an accounting revolution due to the profound changes brought by the new concepts on which is based this referential. Therefore, the objective of harmonization is achieved through a gradual global spread of the application of this new accounting system. Moroccan firms are also affected by this change. Considering the small number of existing research, this article tries to analyze the adoption of such standards in the Moroccan context. To do so, the paper recalls the process of transition to IFRS in Morocco considers the benefits for Moroccan companies and finally highlights the issues related to such a project.
Author Keywords: Accounting harmonization, conceptual framework, fair value, general code of accounting standards, Moroccan GAAP.
Abstract: (french)
Le passage aux normes IFRS a été qualifié d'une révolution comptable du fait des changements profonds qu'apportent les nouveaux concepts sur lesquels se base ce référentiel. L'objectif d'harmonisation se réalise à travers une diffusion mondiale progressive de l'application de ce nouveau système comptable. Les entreprises marocaines sont également concernées par ce changement. Face à la rareté des travaux de recherche existants, cet article s'essaie d'analyser l'adoption de telles normes dans le contexte marocain. Pour ce faire, le papier rappelle le processus du passage aux normes IFRS au Maroc, étudie l'intérêt pour les entreprises marocaines et enfin met en évidence les enjeux liés à un tel projet.
Author Keywords: Harmonisation comptable, cadre conceptuel, juste valeur, code général de la normalisation comptable, référentiel comptable marocain.
How to Cite this Article
Karima Haoudi, “Transition to IFRS in Morocco: Theoretical Foundations, benefits and issues,” International Journal of Innovation and Applied Studies, vol. 10, no. 4, pp. 1299–1311, March 2015.
