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Morocco

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Financial Reporting Framework in Morocco

Banks required to use IFRSs

The Central Bank of Morocco (Bank Al Maghrib) requires that all banks and similar financial institutions must use IFRS for the accounting periods starting 1 January 2008.

The Moroccan Stock Exchange Law requires all companies listed on the Casablanca Stock Exchange other than banks and similar financial institutions to choose between IFRSs and Moroccan GAAP.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.