000			02485nam a22002897a 4500
003			KOHA_Geminibilgi
005			20230419091043.0
008			220420d2022 cy ||||| m||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 2411 _bA24 2022
100	1		_aSbid, Amine
245	1	4	_aTHE IMPACT OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS ON MOROCCAN COMPANIES WITH INVENTORIES / _cAMINE ABID; SUPERVISOR: ASST. PROF. DR. MURAD ABDURAHMAN BEIN
264			_c2022
300			_a118 sheets; _c31 cm. _eIncludes CD
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MSC) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department
504			_aIncludes sheets (sheets 107-114)
520			_aABSTRACT 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. 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. 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	_aAssets (Accounting) _vDissertations, Academic
650		0	_aFinancial statements _vDissertations, Academic
700	1		_aBein, Murad Abdurahman _esupervisor
942			_2ddc _cTS
999			_c284141 _d284141