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Accounting

What accounting requirements are there in Morocco?

As of the 1st of January 2008, the Central Bank of Morocco (Bank Al Maghrib) requires that all banks and similar institutions use the International Financial Reporting Standards (IFRS).

The Moroccan Stock Exchange Law requires that all companies listed in the Casablanca Stock Exchange (other than banks and similar financial institutions) chose between the IFRS and the Moroccan Generally Accepted Accounting Principles (GAAP). The National Professional Organization in charge of accounting is the Morocco Certified Public Accountants Association (l’Ordre des Experts Comptables du Royaume du Maroc). The information provided comes from a publication of Deloitte on the jurisdiction in Morocco. For more information, click here.

To view the International Financial Reporting Standards please click here and for the IFRS for SME’s please click here

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