Panoramic view of the Moroccan accounting model in light of international accounting standards

Vue panoramique du modèle comptable marocain à la lumière des normes comptables internationales

Agrar Walid and Derraz Mimoun
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Agrar Walid: Ecole Nationale de Commerce et de Gestion Oujda - ENCG Oujda

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Abstract: Accounting is a discipline governed by standards, which means it cannot be practiced arbitrarily. Moreover, these standards are not intended solely for the company itself : many external stakeholders also rely on accounting information. This is why it must be prepared according to precise rules that are understandable both to those who produce it and to those who use it. The present article adopts a qualitative methodological approach and aims primarily to describe and explain the foundations of both Moroccan and international accounting systems, based on a thorough study and analysis of the CGNC and the IAS/IFRS standards. However, numerous key elements differ between the Moroccan and international frameworks, particularly in terms of the presentation of financial statements and the fundamental objectives of accounting. Indeed, IAS/IFRS standards emphasize the primacy of economic substance over legal form, whereas the CGNC favors a legal and tax-oriented view of accounting.

Keywords: Comptabilité; normes comptables; CGNC; IAS; IFRS; African Scientific Journal; Comptabilité normes comptables CGNC IAS IFRS Accounting accounting standards CGNC IAS IFRS; IFRS Accounting; accounting standards (search for similar items in EconPapers)
Date: 2025
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Published in African Scientific Journal, 2025, ⟨10.5281/zenodo.15748134⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05145018

DOI: 10.5281/zenodo.15748134

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