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This podcast provides an in-depth exploration of the draft law 17-24 on consolidated financial statements in Morocco. We discuss its scope, including which companies are subject to the law, the requirements for preparing consolidated accounts, and the application of IFRS and national standards. The podcast also covers the responsibilities of company boards, the role of auditors, and the penalties for non-compliance, offering valuable insights into the legal framework governing financial transparency and accountability in Morocco.
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Dans ce podcast, nous explorons les aspects clés de la consolidation des comptes financiers au Maroc, conformément à la législation en vigueur. Nous abordons les obligations légales pour les…
In this podcast, we delve into the key aspects of financial account consolidation in Morocco, in accordance with current legislation. We discuss the legal obligations for companies, control criteria, and the application of IFRS and national standards. Learn how Moroccan companies must prepare, publish, and manage their consolidated financial statements, as well as the penalties for non-compliance.