LES VARIABLES D'IMPLÉMENTATION DE L’IFRS POUR PMES, Etude exploratoire des variables micro-économiques au Maroc

Issam Benhayoun () and Abdellatif Marghich
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Abdellatif Marghich: AUI - Al Akhawayn University in Ifrane

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Abstract: Since its issue in 2009, IFRS for SMEs have been implemented in many jurisdictions according to different approaches. The objective of our paper is to pave the way for its implementation to jurisdictions, which have not make it yet. Based on the Moroccan example we performed a qualitative exploratory study with the aim of detecting micro-economic variables of the implementation of the standard.

Keywords: IFRS for SMEs; micro- economic variables; implementation; content analysis; IFRS pour PMEs; variables micro-économiques; Analyse de contenu (search for similar items in EconPapers)
Date: 2016-05-16
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Published in Transitions numériques et informations comptables, May 2016, Nantes, France. pp.cd-rom

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