IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03639461.html
   My bibliography  Save this paper

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
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03639461/document
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.6454379?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-03125427, HAL.
    2. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-01737414, HAL.
    3. Kateřina Knorová, 2016. "Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(3), pages 69-84.
    4. Catherine Grima, 2015. "Impact Des Normes Ifrs Sur Le Compte De Resultat Et Le Bilan Des Entreprises Françaises Cotees : Une Approche Par Les Doubles Differences," Post-Print hal-01188720, HAL.
    5. Federica Doni & Silvia Rossetti & Roberto Verona, 2017. "Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 558-574.
    6. Alexandre Rambaud & Jacques Richard, 2015. "Towards a finance that CARES," Post-Print halshs-01260075, HAL.
    7. Alexandre Rambaud & Jacques Richard, 2016. "The " Triple Depreciation Line " (TDL) accounting model and its application to the Human Capital," Working Papers hal-01260004, HAL.
    8. Sophie Giordano-Spring & Isabelle Martinez & Olivier Vidal, 2013. "La perception des professionnels du chiffre sur le concept de performance et sa mesure," Post-Print hal-01002934, HAL.
    9. Orbán Ms. Tamás Dékán, Ildiko, 2013. "Reporting companies’ performance – in respect of the International Financial Reporting Standards (IFRS)," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 7(4-5), pages 1-6.
    10. Malikov, Kamran & Manson, Stuart & Coakley, Jerry, 2018. "Earnings management using classification shifting of revenues," The British Accounting Review, Elsevier, vol. 50(3), pages 291-305.
    11. Carien van Mourik & Yuko Katsuo Asami, 2018. "Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 167-192, May.
    12. Müller, Julian, 2014. "An accounting revolution? The financialisation of standard setting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 539-557.

    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;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03639461. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.