CADRE CONCEPTUEL IFRS PDF

By Gregory Heem, Henri Zimnovitch and Christian Simon; Le cadre conceptuel des IFRS. French translation of ‘IFRS in Focus — IASB completes first phase of du projet conjoint sur le cadre conceptuel de l’information financière. L’étude s’inscrit également dans le débat sur la place du conservatisme dans le cadre conceptuel de l’IASB. En effet, nos résultats montrent que la poursuite de.

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Abstract The transition to IFRS ifrss been described as an accounting revolution due to the profound changes brought by the new concepts on which is based this referential. Considering the small number of existing research, this article tries to analyze the adoption of such standards in the Moroccan context.

Monday 31 December 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. Abstract 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.

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Moroccan firms are also affected by this change. Therefore, the objective of harmonization is achieved through a gradual global spread of the application of this new accounting system.

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. Therefore, the objective of harmonization is achieved through a gradual global spread of the application of this new accounting system.

ias_ifrs_texte___textausgabe

Theoretical Foundations, benefits and issues. Accounting harmonization, conceptual framework, fair value, general code of accounting standards, Moroccan GAAP. Theoretical Foundations, ufrs and issues. This is an open access article distributed under the Creative Commons Attribution Licensewhich permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Considering the small number of existing research, this article tries to analyze the adoption of concepuel standards in the Moroccan context.

Monday 31 December Moroccan firms are also affected by this change. This is an open access article distributed under the Creative Commons Attribution Licensewhich permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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Accounting harmonization, conceptual framework, fair value, general code of accounting standards, Moroccan GAAP.