Accounting and financial reporting in Morocco
In Morocco, accounting law 9-88 imposes a principle of transparency on all traders. Indeed, commercial companies must:
First, develop accounting information in the form of summary statements…
This article deals with the accounting rules in force in Morocco in relation to corporation tax.
This article is up-to-date with the accounting provisions in force in 2024.
Definition and concept of accounting rules in force in Morocco
Corporation…
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The general ledger occupies a central position in business accounting. It is an essential accounting document that meticulously records all of a company's financial transactions.
Each transaction is recorded and detailed by account, which…
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In the field of accounting, the accounting journal book is an essential pillar for maintaining accurate financial records.
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allowances
Operating allowances are deductible expenses in terms of corporate taxes for businesses in Morocco. Having a detailed understanding is a necessity for navigating Moroccan taxation.
Indeed, Moroccan taxation is complex and…
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How to Become a Chartered Accountant in Morocco (also called certified public accountant)
Becoming a chartered accountant in Morocco (or certified public accountant) also means being a primary interlocutor for business leaders.
Indeed,…
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Why you should entrust your accounting in Morocco to a qualified professional:
First of all, a company can choose to do its accounting in several ways:
In-house accounting: most large companies have an accounting department. As such…
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The principle of continuity is one of the fundamental accounting principles of Moroccan accounting. Indeed, the General Code of Accounting Standards (CGNC) states that, to establish its financial statements, the company must ensure that it is…
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General Code of Accounting Standards (CGNC – Code Général de Normalisation Comptable) has force of law in Morocco. Indeed, its application is mandatory by virtue of the Dahir of December 25th , 1992 on the accounting law (loi n° 9-88).
The…
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