Kingdom of Morocco : Accounting and Auditing

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 Nat...

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Bibliographic Details
Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING FRAMEWORK ACCOUNTING METHODS ACCOUNTING PRINCIPLES ACCOUNTING RECORDS ACCOUNTING RULES ACCOUNTING STANDARDS ACCOUNTS ADVERTISING ANNUAL SALES ASSETS ATTESTATION AUDIT ENGAGEMENTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITS BALANCE SHEET BANK LOANS BANK MONITORING BANKING LAW BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BUSINESS ADMINISTRATION BUSINESS MANAGEMENT CAPITAL BASE CAPITALIZATION COLLATERAL COMMERCIAL BANKS COMMERCIAL ENTERPRISES CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CONSUMER CREDIT CREDIT INSTITUTIONS DISCLOSURE DISCLOSURE REQUIREMENTS EXTERNAL AUDITORS FAIR VALUE FINANCE COMPANIES FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL SECTOR FINANCIAL STATEMENTS FISCAL YEAR IMAGE INFLATION INSTITUTIONAL FRAMEWORK INSURANCE INSURANCE COMPANIES INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL FIRMS ISSUERS LAWS LEASING LEGAL FRAMEWORK LEGAL PROVISIONS LEGISLATION LIABILITY LOAN LOSS PROVISIONS MORTALITY MUTUAL INSURANCE OBLIGATION PARTICIPATIONS PENALTIES PRIVATIZATION PRUDENTIAL REGULATIONS PRUDENTIAL RULES PUBLIC ENTERPRISES QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL QUALITY OF SERVICE REGULATORY FRAMEWORK REINSURANCE ROI SALES SANCTIONS SECURITIES SHAREHOLDERS STATUTORY AUDITORS STOCK EXCHANGE STOCK EXCHANGES SUPERVISORY AUTHORITIES SYSTEMIC RISK TAX COLLECTION THIRD PARTIES TRANSPARENCY
Online Access:	http://documents.worldbank.org/curated/en/2002/07/5173646/report-observance-standards-codes-rosc-kingdom-morocco http://hdl.handle.net/10986/15100

Internet

http://documents.worldbank.org/curated/en/2002/07/5173646/report-observance-standards-codes-rosc-kingdom-morocco
http://hdl.handle.net/10986/15100

Kingdom of Morocco : Accounting and Auditing

Internet

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