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Nokia Networks Maroc Partie 2 : Cadre comptable marocain et international Introduction Referentiel International 1. Les normes IAS/IFRS, qu’est ce que c’est ? 2. Qui est concerne par ces normes ? 3. Ce qui va changer lors de l’application des ces normes 4. les sources du droit comptable international 5...
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Cadre conceptuel 6. Les principes comptables et caracteristiques qualitatives de l’information dans le Framework Referentiel comptable marocain Source du droit comptable Analyse du contenu des etats financiers selon IFRS 1. Objet des etats financiers 2. Conformite au referentiel de l’IASB 3. Principes comptables Etat financier selon CGNC 1...
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