القياس و الافصاح عن عمليات التوريق وفق المعايير الدولية : مع إشارة للتجربة المغربية

الملخص EN

This research paper aims to identify the extent of the importance of measurement and disclosure of financial assets in the context of securitization operations by adhering to the requirements of international accounting standards and relevant professional bodies.

Due to the importance of this issue, many professional organizations and international bodies have set standards for accounting for securitization, especially after the global financial crisis of 2008.

The Kingdom of Morocco is among the most important Arab countries in which securitization or debt securitization has witnessed a real start since the issuance of the first law related to mortgage debt securitization in 1998, which was amended with the issuance of Law 06/33, which expanded the activity of this type of operations, in addition to the existence of a framework Special for the accounting treatment of securitization.