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.
Economic diplomacy is increasingly associated to the overall development strategy, particularly in developing countries which are still having echoes tied to integrating a global economy characterized by a fierce competition. Considered as a developing country, Morocco is building its economic diplomacy to reduce the structural deficit in its trade balance and support Moroccan investors in their pursuit of foreign markets. The purpose of this article is: to understand the Moroccan economic diplomacy, to study its contribution by recalling all its limitations and constraints, to assess the performance of the Moroccan economic diplomacy, to better understand the issues and to spot light on the practice of Moroccan economic diplomacy and its role in improving integration of the Kingdom into the global economy.
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