[ La nouvelle norme comptable « IFRS pour PME » : Enquête sur son applicabilité aux PME marocaines ]
Volume 11, Issue 2, May 2015, Pages 429–436
Mohammed EL HADDAD1 and Rajaa AMZILE2
1 Département des sciences de gestion, Faculté des sciences juridiques, économiques et sociales, Université Mohammed V, Morocco
2 Département sciences de gestion, Université Mohammed V Rabat, Faculté des sciences juridiques, économiques et sociales, Agdal, 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.
This paper's purpose is to seek the position of the Moroccan companies, especially the SMALL AND MEDIUM-SIZED ENTITIES, towards the standard "IFRS for SMEs". Firstly, the paper presents the standard "IFRS for SMEs". Then, the second goal of the article is to analyze the result of our investigation while recalling principles of the positive accounting theory. The method of statistical analysis used is logistic regression.
The results of this study shows that SMEs surveyed are not ready to apply the IFRS standard for SMEs, even if this standard includes a set of simplifications, compared to the full IFRS but not relative to the Moroccan accounting standards.
Author Keywords: IASB, IAS, logistic regression, CGNC, Khi2 Test.
Volume 11, Issue 2, May 2015, Pages 429–436
Mohammed EL HADDAD1 and Rajaa AMZILE2
1 Département des sciences de gestion, Faculté des sciences juridiques, économiques et sociales, Université Mohammed V, Morocco
2 Département sciences de gestion, Université Mohammed V Rabat, Faculté des sciences juridiques, économiques et sociales, Agdal, 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
This paper's purpose is to seek the position of the Moroccan companies, especially the SMALL AND MEDIUM-SIZED ENTITIES, towards the standard "IFRS for SMEs". Firstly, the paper presents the standard "IFRS for SMEs". Then, the second goal of the article is to analyze the result of our investigation while recalling principles of the positive accounting theory. The method of statistical analysis used is logistic regression.
The results of this study shows that SMEs surveyed are not ready to apply the IFRS standard for SMEs, even if this standard includes a set of simplifications, compared to the full IFRS but not relative to the Moroccan accounting standards.
Author Keywords: IASB, IAS, logistic regression, CGNC, Khi2 Test.
Abstract: (french)
Cette contribution se propose de chercher à positionner les entreprises marocaines, spécialement les PME, à l'encontre de la norme « IFRS pour les PME ». Le papier se propose dans un premier temps, de présenter ladite norme « IFRS pour PME », puis dans un second temps, d'analyser les déterminants du choix de cette norme à l'aide d'hypothèses issues de la théorie positive de la comptabilité. La méthode d'analyse statistique utilisée est la régression logistique.
Les résultats de cette étude montrent que les PME sondées ne sont pas prêtes à appliquer la norme IFRS pour PME, même si cette norme comprend un ensemble de simplifications par rapport aux IFRS complètes mais non pas par rapport aux normes comptables marocaines.
Author Keywords: IASB, IAS, régression logistique, CGNC, Test Khi2.
How to Cite this Article
Mohammed EL HADDAD and Rajaa AMZILE, “The IFRS for SMEs accounting standard: survey on their applicability to Moroccan SMEs,” International Journal of Innovation and Applied Studies, vol. 11, no. 2, pp. 429–436, May 2015.
