This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the National Accounting Council (Conseil National de la Comptabilité). Since the Council was established in 1989, Moroccan accounting standards have improved greatly. However, further progress is impeded by weaknesses...
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INFORMATION
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2002/07/25
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Évaluation des pratiques de comptabilité et d’audit (ROSC)
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30147
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1
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1
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2016/11/24
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Disclosed
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Report on the observance of standards and codes (ROSC): Kingdom of Morocco
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law