International Financial Reporting Standards in the MENA Region

INTRODUCTION, CHAPTER 1: PROPERTY, PLANT AND EQUIPMENT (IAS 16) 1. Definition, 2. Initial cost, 3. Recognition after initial cost, 4. IAS 16, US GAAP and the Moroccan accounting framework, CHAPTER 2: INTANGIBLES (IAS 38) 1. Definition, 2. Initial cost, 3. Recognition after initial cost, 4. IAS 38, US GAAP and the Moroccan accounting framework, CHAPTER 3: LEASES (IFRS 16) 1. Definition, 2. Lessee's perspective, 3. Lessor's perspective, 4. IFRS 16, US GAAP and the Moroccan accounting framework, CHAPTER 4: INVENTORIES (IAS 2) 1. Definition, 2. Inventory measurement, 3. Systems of inventory, 4. Valuing inventory, 5. IAS 2, US GAAP and the Moroccan accounting framework, CHAPTER 5: IMPAIRMENTS OF ASSETS (IAS 36) 1. Definition, 2. Impairment indications, 3. Measurement and recognition conditions, 4. IAS 36, US GAAP and the Moroccan accounting framework, CHAPTER 6: THE STATEMENT OF CASH FLOWS (IAS 7) 1. Definition, 2. The advantages of the statement of cash flows, 3. Cash classification, 4. Presentation of the statement of cash flows, 5. IAS 7, US GAAP and the Moroccan accounting framework, CASE STUDIES Case study #1 (IFRS 16, IAS 16 and IAS 36), Case study #2 (IFRS 16 and IAS 16), Case study #3 (IAS 2)

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International Financial Reporting Standards IFRS;International Accounting Standards IAS;Finance and Accounting;Corporate governance;International Financial Reporting Standards adoption and compliance;Auditing