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Essay Details:
Essay text:
ces filiales doivent imperativement tenir comptabilite qui repond aux obligations du CGNC
2. Produire des etats comptables repondant aux de la mere Pour reussir ces deux taches, a ce niveau l’expert comptable st implique , pour ce dernier et afin relever le defis , il doit maitriser d’abord les principes comptables marocaines internationales ainsi que les regles reporting de la maison mere.
Donc les themes qui seront traiter sont comme suit :
• Le cadre comptable marocain et international ainsi que les particularites des deux (presentation referentiel + cadre conceptuel)
• Ajustement pour passer d’une comptabilite marocaine a l’international (analyse comparative entre norme IFRS et marocaine
Table de matiere
PARTIE 1 : Presentation de la societe
1...
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