Exploratory Study on the Impact of the Transition to IAS/IFRS on Moroccan Groups —Case of Performance Indicators

Since the entry into force of IAS/IFRS in 2005, the issue of the impact of IAS/IFRS on economic and financial performance has been a complex debate in EU member countries. Indeed, several studies have been carried out in this context, such as Spain (Callao et al., 2007), France (Boukari & Richard, 2007), Canada (Blanchette et al., 2011) … With the exception of the research carried out by Ahsina et al. in 2014, the analysis of the impact of the adoption of IFRS on companies listed on the Casablanca stock exchange has so far remained non-existent in the case of Morocco. As a result, our article aims to study and analyse the impact of the first “IFRS 1” transition on the 16 listed groups on the Moroccan financial market. The results show that there is no significant difference between the financial statements prepared in accordance with Moroccan standards and those prepared in IFRS. The results of our research show that the transition from Moroccan accounting standards (CGNC) to international accounting standards (IAS/IFRS) does not have significant consequences during the first transition period.