THE IMPACT OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS ON MOROCCAN COMPANIES WITH INVENTORIES / (Kayıt no. 284141)
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| 000 -BAŞLIK | |
|---|---|
| Sabit Uzunluktaki Kontrol Alanı | 02485nam a22002897a 4500 |
| 003 - KONTROL NUMARASI KİMLİĞİ | |
| Kontrol Alanı | KOHA_Geminibilgi |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI | |
| Kontrol Alanı | 20230419091043.0 |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ | |
| Sabit Alan | 220420d2022 cy ||||| m||| 00| 0 eng d |
| 040 ## - KATALOGLAMA KAYNAĞI | |
| Özgün Kataloglama Kurumu | CY-NiCIU |
| Kataloglama Dili | eng |
| Çeviri Kurumu | CY-NiCIU |
| Açıklama Kuralları | rda |
| 041 ## - DİL KODU | |
| Metin ya da ses kaydının dil kodu | eng |
| 090 ## - Yerel Tasnif No | |
| tasnif no | YL 2411 |
| Cutter no | A24 2022 |
| 100 1# - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Sbid, Amine |
| 245 14 - ESER ADI BİLDİRİMİ | |
| Başlık | THE IMPACT OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS ON MOROCCAN COMPANIES WITH INVENTORIES / |
| Sorumluluk Bildirimi | AMINE ABID; SUPERVISOR: ASST. PROF. DR. MURAD ABDURAHMAN BEIN |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022 |
| 300 ## - FİZİKSEL TANIMLAMA | |
| Sayfa, Cilt vb. | 118 sheets; |
| Boyutları | 31 cm. |
| Birlikteki Materyal | Includes CD |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 502 ## - TEZ NOTU | |
| Tez Notu | Thesis (MSC) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department |
| 504 ## - BİBLİYOGRAFİ NOTU | |
| Bibliyografi Notu | Includes sheets (sheets 107-114) |
| 520 ## - ÖZET NOTU | |
| Özet notu | ABSTRACT<br/>In most countries, there is a minimum standard of accounting. Morocco has not escaped the rule and has been standardizing its accounting since the last decade of the 20th century. By doing so, Morocco has met the requirements of a modern economy and has tried to catch up with both European countries and its neighbors. This experience has enabled the country to join the international standard-setting trend, which has developed considerably over the last decade. The opening up of Moroccan accounting to IFRS (International Financial Reporting Standards) was made in 2007 through the obligation for credit institutions to publish their consolidated financial statements in accordance with international standards as of 2008 and the option for private and public non-financial companies to use the new standards as a basis for consolidation as of 2007.<br/>Through the lines of this work, we will demonstrate the impact of the transition to the international standards on Moroccan economy; the research is supported by a practical study to achieve the aims of the study.<br/>It was of interest also to make a comparative analysis between the Moroccan standards and IFRS standards (international standards) in order to clarify the differences and making a knowledge development. In effect, the study will be limited on the companies owning stocks. |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Assets (Accounting) |
| Alt başlık biçimi | Dissertations, Academic |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Financial statements |
| Alt başlık biçimi | Dissertations, Academic |
| 700 1# - EK GİRİŞ - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Bein, Murad Abdurahman |
| İlişkili Terim | supervisor |
| 942 ## - EK GİRİŞ ÖGELERİ (KOHA) | |
| Sınıflama Kaynağı | Dewey Onlu Sınıflama Sistemi |
| Materyal Türü | Thesis |
| Geri Çekilme Durumu | Kayıp Durumu | Sınıflandırma Kaynağı | Kredi için değil | Koleksiyon Kodu | Kalıcı Konum | Mevcut Konum | Raf Yeri | Kayıt Tarih | Source of acquisition | Yer Numarası | Demirbaş Numarası | Son Görülme Tarihi | Fatura Tarihi | Materyal Türü | Genel / Bağış Notu |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Onlu Sınıflama Sistemi | Tez Koleksiyonu | CIU LIBRARY | CIU LIBRARY | Tez Koleksiyonu | 20.04.2022 | Bağış | YL 2411 A24 2022 | T2709 | 20.04.2022 | 20.04.2022 | Thesis | Accounting and Finance Department | |||
| Dewey Onlu Sınıflama Sistemi | CIU LIBRARY | CIU LIBRARY | Görsel İşitsel | 20.04.2022 | Bağış | YL 2411 A24 2022 | CDT2709 | 20.04.2022 | 20.04.2022 | Suppl. CD | Accounting and Finance Department |