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The impact of the adoption of IFRS on turnover: a comparative analysis with the Moroccan accounting framework
[L’impact de l’adoption des normes IFRS sur le chiffre d’affaires: une analyse comparative avec le référentiel comptable marocain]

Author

Listed:
  • Adil Laouane Laouane

    (UIT - Université Ibn Tofaïl)

  • Mohamed Torra

    (UIT - Université Ibn Tofaïl)

Abstract

The development of financial markets, the importance of the transparency of financial information disclosed, and the consequences of globalization have led to changes in accounting science, particularly in its financial reporting dimension. In the case of Morocco, the Moroccan accounting framework remained frozen in the face of changes induced by IFRS standards. The process of convergence of accounting standards with international standards (IFRS) has so far been limited to financial sector groups and listed companies. Our article discusses the impact of the introduction of IFRS on the way of calculating turnover.We will seek to show, on the basis of a comparative analysis, how the change in accounting standards could affect the net income of Moroccan adoptive companies

Suggested Citation

  • Adil Laouane Laouane & Mohamed Torra, 2022. "The impact of the adoption of IFRS on turnover: a comparative analysis with the Moroccan accounting framework [L’impact de l’adoption des normes IFRS sur le chiffre d’affaires: une analyse comparat," Post-Print hal-03639461, HAL.
    • Handle: RePEc:hal:journl:hal-03639461
    DOI: 10.5281/zenodo.6454379
    Note: View the original document on HAL open archive server: https://hal.science/hal-03639461
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/11994 is not listed on IDEAS
    2. Richard Barker, 2010. "On the Definitions of Income, Expenses and Profit in IFRS," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 147-158, December.
    3. Mariam Boukari & Jacques Richard, 2007. "Les incidences comptables du passage des groupes français cotés aux IFRS," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 155-169.
    4. Christopher Nobes, 2012. "On the Definitions of Income and Revenue in IFRS," Accounting in Europe, Taylor & Francis Journals, vol. 9(1), pages 85-94, June.
    5. Mariam Boukari & Jacques Richard, 2007. "Les incidences comptables du passage des groupes français cotés aux IFRS," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 155-169.
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    More about this item

    Keywords

    IFRS standards; general accounting standards; Moroccan accounting standards; net income; Normes IFRS; code général de la normalisation comptable; référentiel comptable marocain; résultat net;
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