La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc

Convergence of state accounting with IPSAS standards. The case of Morocco

Ghoufrane Ayachi

MPRA Paper from University Library of Munich, Germany

Abstract: The State's accounting system must have an accrual accounting system in order to prepare financial statements that record changes in the heritage value, explain and reflect the way in which the state budget is managed both in revenue and expenditure and thus reflect the exact financial situation of the state at a given time. Once the accounting system of the State reflects the exact financial situation it can serve as a source of reliable and transparent financial information addressed, published and accessible to any interested person (citizen, politician, international financial institution ...). This article proposes to examine the impact of the adoption of IPSAS on Moroccan public finances.

Keywords: Accrual Accounting; Public Finance; State Accounting; Public Sector; IPSAS. (search for similar items in EconPapers)
JEL-codes: H60 H61 M40 M41 (search for similar items in EconPapers)
Date: 2018-11-14
New Economics Papers: this item is included in nep-acc and nep-ara
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