, largely based on the French system that separates accounting practices from services organization, and from the initial …

This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional … capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the … National Accounting Council (Conseil National de la Comptabilit??). Since the Council was established in 1989, Moroccan …

-fold from 1991 to 2005, accounting for 35 percent of all capital raised through security issuances, the paper has three main …