International financial reporting standards : implementation challenges for Moroccan companies

مقدم أطروحة جامعية

Souihel, Siham

مشرف أطروحة جامعية

Reimer, Gerald

الجامعة

جامعة الأخوين

الكلية

كلية إدارة الأعمال

دولة الجامعة

المغرب

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2007

الملخص الإنجليزي

The implementation of International Financial Reporting Standards in different countries over the globe raised great challenges as it brought fundamental changes to the accounting practices existing in these countries.

In Morocco, Accounting Standards are conceived to more emphasize the legal and fiscal aspects of financial statements rather than their economic aspects.

This is why the improvement of financial and accounting communication in Morocco is of prime importance for economic operators and leads to a serious consideration of applying International Financial Reporting Standards as they are set to procure a high financial information quality with more clarity, reliability and efficiency.

The process of switching fi-om the existing standards to IFRS imposes many challenges on Moroccan companies related to management complications and strategic implications besides the financial and accounting issues.

All Moroccan listed companies (at the exception of financial institutions) are mandated to have their financial statements reported under IFRS starting from the year 2007.

For this reason, they should have a good assessment of the potential impacts that the application of IFRS would have; also, they should be aware of the advantages as well as disadvantages of adopting these standards.

التخصصات الرئيسية

إدارة الأعمال

عدد الصفحات

62

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-629408