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La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc
[Convergence of state accounting with IPSAS standards. The case of Morocco]

Author

Listed:
  • Ayachi, Ghoufrane

Abstract

The State's accounting system must have an accrual accounting system in order to prepare financial statements that record changes in the heritage value, explain and reflect the way in which the state budget is managed both in revenue and expenditure and thus reflect the exact financial situation of the state at a given time. Once the accounting system of the State reflects the exact financial situation it can serve as a source of reliable and transparent financial information addressed, published and accessible to any interested person (citizen, politician, international financial institution ...). This article proposes to examine the impact of the adoption of IPSAS on Moroccan public finances.

Suggested Citation

  • Ayachi, Ghoufrane, 2018. "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper 90039, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:90039
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    File URL: https://mpra.ub.uni-muenchen.de/90039/1/MPRA_paper_90039.pdf
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    References listed on IDEAS

    as
    1. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(5), pages 1085-1142, December.
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    Keywords

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    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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