CADRE CONCEPTUEL IFRS PDF

By Gregory Heem, Henri Zimnovitch and Christian Simon; Le cadre conceptuel des IFRS. French translation of ‘IFRS in Focus — IASB completes first phase of du projet conjoint sur le cadre conceptuel de l’information financière. L’étude s’inscrit également dans le débat sur la place du conservatisme dans le cadre conceptuel de l’IASB. En effet, nos résultats montrent que la poursuite de.

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Therefore, the objective of harmonization is achieved through a gradual global spread of the application of this new accounting system.

Abstract The transition to IFRS has been described as an accounting revolution due to the profound changes brought by the new concepts on which is based this referential.

Accounting harmonization, conceptual framework, fair value, general code of accounting standards, Moroccan GAAP.

Mémento IFRS – ScholarVox Management

Monday 31 December Moroccan cojceptuel are also affected by this change. This is an open access article distributed under the Creative Commons Attribution Licensewhich permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Therefore, the objective of harmonization is achieved through a gradual global spread of the application of this new accounting system.

Moroccan firms are also affected by this change. Accounting harmonization, conceptual framework, fair value, general code of accounting standards, Moroccan GAAP. Monday 31 December This is an open access article distributed under the Creative Commons Attribution Licensewhich permits unrestricted use, distribution, and reproduction in any medium, concptuel the original work is properly cited.

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To do so, the paper recalls the process of transition to IFRS in Morocco considers the benefits for Moroccan companies and finally highlights the issues related to such a project. Considering the small number of existing conceptuell, this article tries to analyze the adoption of such standards in the Moroccan context.

Abstract The transition to IFRS has been described as an accounting revolution due to the profound changes brought by the new concepts on which is based this referential. Theoretical Foundations, benefits and issues.

Considering the small number of existing research, this article tries to analyze the conxeptuel of such standards in the Moroccan context.

Theoretical Foundations, benefits and issues.

To do so, the paper recalls the process of transition to IFRS in Morocco considers the cinceptuel for Moroccan companies and finally highlights the issues related to such a project.