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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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. 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.

Transition to IFRS in Morocco: Theoretical Foundations, benefits and issues

Monday 31 December 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. 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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Monday 31 December Accounting harmonization, conceptual framework, fair value, general code of accounting standards, Moroccan GAAP.

Theoretical Foundations, benefits 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.

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

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 cadrw 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.

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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.

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This is an open access article distributed under the Creative Commons Attribution Licensewhich permits unrestricted use, distribution, and reproduction in any medium, provided the ifes work is properly cited. Theoretical Foundations, benefits and issues.