The impact of the adoption of IFRS on turnover: a comparative analysis with the Moroccan accounting framework

L’impact de l’adoption des normes IFRS sur le chiffre d’affaires: une analyse comparative avec le référentiel comptable marocain

Adil Laouane () and Mohamed Torra
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Adil Laouane: UIT - Université Ibn Tofaïl
Mohamed Torra: UIT - Université Ibn Tofaïl

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Abstract: The development of financial markets, the importance of the transparency of financial information disclosed, and the consequences of globalization have led to changes in accounting science, particularly in its financial reporting dimension. In the case of Morocco, the Moroccan accounting framework remained frozen in the face of changes induced by IFRS standards. The process of convergence of accounting standards with international standards (IFRS) has so far been limited to financial sector groups and listed companies. Our article discusses the impact of the introduction of IFRS on the way of calculating turnover.We will seek to show, on the basis of a comparative analysis, how the change in accounting standards could affect the net income of Moroccan adoptive companies

Keywords: IFRS standards; general accounting standards; Moroccan accounting standards; net income; Normes IFRS; code général de la normalisation comptable; référentiel comptable marocain; résultat net (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-acc and nep-ara
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Published in Revue du Contrôle de la Comptabilité et de l’Audit, 2022, 6 (1), pp.130-141. ⟨10.5281/zenodo.6454379⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03639461

DOI: 10.5281/zenodo.6454379

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