Certainly, the format of financial statements varies from one country to another. But, during the last two decades, the accounting information of a country is increasingly used in other countries. For this reason, the international accounting normalization has become an imperative and not a choice. In this context, the International Financial Reporting Standards (IFRS) have been the subject of several research papers, especially in the Anglo-Saxon world (USA, UK...). However, this type of work is still absent in Morocco. This article highlights the main divergences and convergences between the format of financial statement in Moroccan accounting GAAP and in the IFRS. Three financial statements will be studied in this paper: the balance sheet, the income statement and the cash flows statements.

Certainly, the format of financial statements varies from one country to another. But, during the last two decades, the accounting information of a country is increasingly used in other countries. For this reason, the international accounting normalization has become an imperative and not a choice...