TITLE:
Exploratory Study on the Impact of the Transition to IAS/IFRS on Moroccan Groups —Case of Performance Indicators
AUTHORS:
Rachid El Oud, Yassine Haitou, Abderrahim Amedjar
KEYWORDS:
IAS/IFRS Transition, Moroccan Standards, Impact, Accounting and Financial Indicators
JOURNAL NAME:
Open Journal of Business and Management,
Vol.9 No.4,
June
10,
2021
ABSTRACT: Since the entry into force of IAS/IFRS in 2005, the issue of the impact
of IAS/IFRS on economic and financial performance has been a complex debate in
EU member countries. Indeed,
several studies have been carried out in this context, such as Spain (Callao et al., 2007), France (Boukari & Richard, 2007), Canada (Blanchette et al., 2011) … With the exception of the research carried out by Ahsina et al. in 2014, the analysis of the impact of the adoption of IFRS
on companies listed on the Casablanca stock exchange has so far remained
non-existent in the case of Morocco. As a result, our article aims to study and analyse the impact of the
first “IFRS 1” transition on the 16 listed groups on the Moroccan financial
market. The results show that there is no significant difference between the
financial statements prepared in accordance with Moroccan standards and those
prepared in IFRS. The results of our research show that the transition from
Moroccan accounting standards (CGNC) to international accounting standards
(IAS/IFRS) does not have significant consequences during the first transition
period.