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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详细
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2002/07/25
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会计与审计评估(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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Maroc : rapport sur le respect des normes et codes (RRNC) - comptabilité et audit
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account