Islamic finance has become a necessity in the banking market and a priority for some countries that have economic relations with states in the Middle East; Morocco, as a Muslim country and an official partner of these countries recently decided to introduce the aspect of Islamic finance in their financial systems. This passage requires adjustment and redeployment at the laws and regulations of the Moroccan banking law, especially: the institutional setting, accreditation and the conditions for exercising this new profession and the book keeping and presentation of financial statements. Faced with the shortage and the scarcity of research on Islamic accounting, this article tries to analyze the choice of accounting standards for this category of financial institutions. For this, the research describes a distinction between the concept of participatory and conventional Moroccan bank, then an analysis of the three accounting standards used by financial institutions and finally an accounting translation of "Murabaha" operation between the PCEC and AAOFI standards.