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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Document also available in :
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DETAILS
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2002/07/25
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Accounting and Auditing Assessment (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
Citation
Benchemsi,Meryem; Gielen,Frederic; Rahman,M. Zubaidur.
Report on the observance of standards and codes (ROSC): Kingdom of Morocco (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/309561468773977905