IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01907661.html
   My bibliography  Save this paper

LES VARIABLES D'IMPLÉMENTATION DE L’IFRS POUR PMES, Etude exploratoire des variables micro-économiques au Maroc

Author

Listed:
  • Issam Benhayoun
  • Abdellatif Marghich

    (AUI - Al Akhawayn University in Ifrane)

Abstract

Since its issue in 2009, IFRS for SMEs have been implemented in many jurisdictions according to different approaches. The objective of our paper is to pave the way for its implementation to jurisdictions, which have not make it yet. Based on the Moroccan example we performed a qualitative exploratory study with the aim of detecting micro-economic variables of the implementation of the standard.

Suggested Citation

  • Issam Benhayoun & Abdellatif Marghich, 2016. "LES VARIABLES D'IMPLÉMENTATION DE L’IFRS POUR PMES, Etude exploratoire des variables micro-économiques au Maroc," Post-Print hal-01907661, HAL.
    • Handle: RePEc:hal:journl:hal-01907661
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907661
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01907661/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01907661. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.