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MOROCCAN GAAP AND IFRS FOR SMES: A COMPARATIVE STUDY OF THE PRINCIPLES, CONCEPTS, FINANCIAL STATEMENTS AND THEIR COMPONENTS

LE CGNC ET LA NORME IFRS POUR PMES: ETUDE COMPARATIVE ENTRE LES PRINCIPES, CONCEPTS, ETATS FINANCIERS ET LEURS ELEMENTS

Issam Benhayoun () and M. Marghich Abdellatif
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Issam Benhayoun: E.N.C.G - Ecole nationale de commerce et de gestion - Ecole nationale de commerce et de gestion

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Date: 2018-06-01
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01918425
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Published in Revue du Contrôle de la Comptabilité et de l’Audit, 2018

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