{"id":300,"date":"2025-09-12T11:04:11","date_gmt":"2025-09-12T11:04:11","guid":{"rendered":"https:\/\/bsauditconseil.com\/?p=300"},"modified":"2025-09-12T11:04:13","modified_gmt":"2025-09-12T11:04:13","slug":"ifrs-2025-maroc","status":"publish","type":"post","link":"https:\/\/quantispartners.ma\/en\/ifrs-2025-maroc\/","title":{"rendered":"\ud83c\udf0d Changements IFRS 2025 : r\u00e9sum\u00e9 d\u00e9taill\u00e9 &amp; impacts"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Introduction<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong><a href=\"https:\/\/www.ifrs.org\/groups\/international-accounting-standards-board\/\">International Financial Reporting Standards<\/a> (IFRS)<\/strong> \u00e9voluent sans cesse afin de renforcer la transparence, la comparabilit\u00e9 et la pertinence de l\u2019information financi\u00e8re. Pour les entreprises pr\u00e9parant leurs \u00e9tats financiers selon les normes IFRS, il est essentiel de suivre de pr\u00e8s les changements publi\u00e9s par l\u2019IASB (International Accounting Standards Board).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019\u00e9dition 2025 du guide <em>Navigating the changes to IFRS<\/em>  publi\u00e9 par Grant Thornton met en lumi\u00e8re les changements IFRS 2025 et les normes amend\u00e9es qui entreront en vigueur entre <strong>2023 et 2027<\/strong>. Cet article propose un <strong>r\u00e9sum\u00e9 d\u00e9taill\u00e9 par norme<\/strong>, avec explication des impacts et conseils pratiques, afin d\u2019accompagner les directions financi\u00e8res, comptables et les investisseurs dans leur compr\u00e9hension des \u00e9volutions \u00e0 venir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IFRS 17 \u2013 Contrats d\u2019assurance (depuis le 1er janvier 2023)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contexte et objectifs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 17 remplace IFRS 4 et marque une r\u00e9volution dans la comptabilisation des contrats d\u2019assurance. Son but est d\u2019imposer une approche uniforme et coh\u00e9rente pour refl\u00e9ter la r\u00e9alit\u00e9 \u00e9conomique des engagements d\u2019assurance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Changements cl\u00e9s 2025<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">D\u00e9finition pr\u00e9cise d\u2019un contrat d\u2019assurance : transfert significatif de risque.<\/li>\n\n\n\n<li class=\"\">Introduction de la <strong>marge de service contractuelle (CSM)<\/strong> repr\u00e9sentant les profits futurs non encore acquis.<\/li>\n\n\n\n<li class=\"\">Mesure des flux de tr\u00e9sorerie selon leur valeur actualis\u00e9e, et non leur valeur historique.<\/li>\n\n\n\n<li class=\"\">Distinction entre le <strong>r\u00e9sultat de service d\u2019assurance<\/strong> et le <strong>r\u00e9sultat financier<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Impacts pratiques<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Les assureurs doivent revoir en profondeur leurs syst\u00e8mes de reporting.<\/li>\n\n\n\n<li class=\"\">Les comparaisons entre entit\u00e9s sont d\u00e9sormais possibles, ce qui renforce la confiance des investisseurs.<\/li>\n\n\n\n<li class=\"\">Les co\u00fbts de mise en \u0153uvre sont \u00e9lev\u00e9s, notamment en mati\u00e8re de syst\u00e8mes IT et de formation.<\/li>\n\n\n\n<li class=\"\">Des entreprises non-assureurs peuvent \u00e9galement \u00eatre concern\u00e9es (ex. garanties, produits financiers hybrides).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IAS 12 \u2013 Imp\u00f4ts diff\u00e9r\u00e9s : transactions uniques<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Probl\u00e8me initial<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Jusqu\u2019\u00e0 pr\u00e9sent, il y avait divergence de traitement sur les contrats g\u00e9n\u00e9rant simultan\u00e9ment un actif et un passif (ex. contrats de location IFRS 16 ou obligations de d\u00e9mant\u00e8lement).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nouveaut\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les entit\u00e9s doivent d\u00e9sormais comptabiliser un <strong>imp\u00f4t diff\u00e9r\u00e9 d\u00e8s l\u2019origine<\/strong>, m\u00eame si l\u2019op\u00e9ration g\u00e9n\u00e8re \u00e0 la fois un actif et un passif.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cons\u00e9quences<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Harmonisation des pratiques.<\/li>\n\n\n\n<li class=\"\">Impacts financiers g\u00e9n\u00e9ralement faibles, mais applicables \u00e0 un large \u00e9ventail d\u2019entreprises.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IAS 8 \u2013 D\u00e9finition des estimations comptables<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contexte<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Confusion fr\u00e9quente entre changement de politique comptable (appliqu\u00e9 r\u00e9trospectivement) et changement d\u2019estimation (appliqu\u00e9 prospectivement).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Amendement<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Nouvelle d\u00e9finition claire d\u2019\u00ab estimation comptable \u00bb.<\/li>\n\n\n\n<li class=\"\">Clarification du traitement en fonction de la nature du changement.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Impact<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Moins de divergences entre soci\u00e9t\u00e9s.<\/li>\n\n\n\n<li class=\"\">Plus grande s\u00e9curit\u00e9 juridique pour les pr\u00e9parateurs et auditeurs.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IAS 1 \u2013 Divulgation des m\u00e9thodes comptables<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Ce qui change au niveau de cette norme IFRS en 2025<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises doivent d\u00e9sormais divulguer leurs <strong>m\u00e9thodes comptables mat\u00e9rielles<\/strong> et non plus simplement celles jug\u00e9es \u00ab significatives \u00bb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Avantage<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">R\u00e9duction du volume d\u2019informations inutiles.<\/li>\n\n\n\n<li class=\"\">Accent mis sur les m\u00e9thodes qui influencent r\u00e9ellement les d\u00e9cisions des investisseurs.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9forme fiscale internationale \u2013 Pilier Deux (IAS 12 et IFRS pour PME)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contexte<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019OCDE a introduit le <strong>Pilier Deux<\/strong>, imposant un taux minimum de 15 % pour les multinationales d\u00e9passant 750 millions d\u2019euros de chiffre d\u2019affaires.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Amendements apport\u00e9s<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>IAS 12 (mai 2023)<\/strong> : exemption temporaire de comptabilisation des imp\u00f4ts diff\u00e9r\u00e9s li\u00e9s au Pilier Deux, mais nouvelles obligations de divulgation.<\/li>\n\n\n\n<li class=\"\"><strong>IFRS pour PME (septembre 2023)<\/strong> : adaptation similaire pour les entreprises utilisant le r\u00e9f\u00e9rentiel simplifi\u00e9.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Impact<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Ne concerne que les grands groupes internationaux.<\/li>\n\n\n\n<li class=\"\">All\u00e8ge les obligations comptables tout en assurant une transparence accrue.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IAS 1 \u2013 Classification des passifs (2024)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Nouveaut\u00e9s<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">La distinction entre <strong>passifs courants et non courants<\/strong> d\u00e9pend des droits existant \u00e0 la date de cl\u00f4ture, ind\u00e9pendamment des intentions futures de la direction.<\/li>\n\n\n\n<li class=\"\">Clarifications sur l\u2019effet des covenants et sur les remboursements via instruments propres.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Impact<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Peut modifier la pr\u00e9sentation du bilan et impacter les ratios financiers.<\/li>\n\n\n\n<li class=\"\">Importance accrue pour les soci\u00e9t\u00e9s fortement endett\u00e9es.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IAS 1 \u2013 Passifs non courants avec covenants (2024)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Probl\u00e8me trait\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Certaines dettes long terme pouvaient \u00eatre reclass\u00e9es en passifs courants en cas de covenants.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Solution<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Les covenants futurs n\u2019affectent plus la classification.<\/li>\n\n\n\n<li class=\"\">Obligation de divulgation en annexe sur les risques associ\u00e9s.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">impact de cette norme IFRS en 2025<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Transparence accrue sur la dette.<\/li>\n\n\n\n<li class=\"\">Meilleure lecture du risque pour les investisseurs.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IFRS 16 \u2013 Cession-bail (2024)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Nouveaut\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ajout de r\u00e8gles pour la comptabilisation <strong>apr\u00e8s la transaction<\/strong>, afin d\u2019\u00e9viter la reconnaissance de gains artificiels li\u00e9s \u00e0 des paiements variables.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">impact de cette norme IFRS en 2025<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Limit\u00e9 aux entreprises r\u00e9alisant des op\u00e9rations de cession-bail.<\/li>\n\n\n\n<li class=\"\">Garantit une image fid\u00e8le de la performance.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IAS 7 &amp; IFRS 7 \u2013 Financements fournisseurs (2024)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contexte<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le financement fournisseur (reverse factoring) manquait de transparence.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Amendements<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Obligation de divulguer les termes, conditions, montants r\u00e9gl\u00e9s par tiers financiers et risques de liquidit\u00e9.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">impact de cette norme IFRS en 2025<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Plus de visibilit\u00e9 pour les investisseurs.<\/li>\n\n\n\n<li class=\"\">Protection contre les risques de d\u00e9pendance excessive \u00e0 ce type de financement.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IAS 21 \u2013 Manque d\u2019\u00e9changeabilit\u00e9 des devises (2025)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Nouveaut\u00e9<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">D\u00e9finition claire d\u2019une devise \u00ab \u00e9changeable \u00bb.<\/li>\n\n\n\n<li class=\"\">M\u00e9thodes pour estimer un <strong>taux de substitution<\/strong> en cas de restrictions.<\/li>\n\n\n\n<li class=\"\">Divulgations d\u00e9taill\u00e9es obligatoires (impact financier, incertitudes).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Impact<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Concerne surtout les pays \u00e0 contr\u00f4le des changes.<\/li>\n\n\n\n<li class=\"\">Apporte de la coh\u00e9rence dans la conversion des devises.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IFRS 9 &amp; IFRS 7 \u2013 Instruments financiers (2026)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contexte<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Revue post-impl\u00e9mentation d\u2019IFRS 9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Changements<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Nouvelles r\u00e8gles pour la d\u00e9r\u00e9connaissance des passifs r\u00e9gl\u00e9s par paiement \u00e9lectronique.<\/li>\n\n\n\n<li class=\"\">Clarification des flux contractuels li\u00e9s aux crit\u00e8res ESG.<\/li>\n\n\n\n<li class=\"\">D\u00e9finition plus pr\u00e9cise des instruments \u00e0 recours limit\u00e9.<\/li>\n\n\n\n<li class=\"\">Nouvelles obligations de divulgation (IFRS 7).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">impact de cette norme IFRS en 2025<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Affecte de nombreuses entreprises.<\/li>\n\n\n\n<li class=\"\">Majoritairement des clarifications, r\u00e9duisant les divergences de pratiques.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Am\u00e9liorations annuelles \u2013 Volume 11 (2026)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Ajustements mineurs (IFRS 1, IFRS 7, IFRS 9, IFRS 10, IAS 7).<\/li>\n\n\n\n<li class=\"\">Importance limit\u00e9e mais r\u00e9duction de la diversit\u00e9 des traitements comptables.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IFRS 9 &amp; IFRS 7 \u2013 Contrats li\u00e9s \u00e0 l\u2019\u00e9lectricit\u00e9 renouvelable (2026)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contexte<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Augmentation des Power Purchase Agreements (PPA) li\u00e9s \u00e0 l\u2019\u00e9nergie solaire ou \u00e9olienne.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Amendements<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Autorisation de l\u2019utilisation de certains PPA en couverture.<\/li>\n\n\n\n<li class=\"\">Nouvelles divulgations sur les risques de volume et engagements futurs.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">impact pr\u00e9vu de ces normes<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Cible les grands groupes \u00e9nerg\u00e9tiques et industriels.<\/li>\n\n\n\n<li class=\"\">Favorise la transparence sur les strat\u00e9gies de gestion des risques \u00e9nerg\u00e9tiques.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IFRS 18 \u2013 Pr\u00e9sentation et informations financi\u00e8res (2027)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contexte<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Premi\u00e8re norme majeure depuis IFRS 17. Remplace IAS 1.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nouveaut\u00e9s<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Introduction de deux sous-totaux obligatoires : <strong>r\u00e9sultat op\u00e9rationnel<\/strong> et <strong>r\u00e9sultat avant financement et imp\u00f4ts<\/strong>.<\/li>\n\n\n\n<li class=\"\">Classement obligatoire des produits et charges en 5 cat\u00e9gories (exploitation, investissement, financement, imp\u00f4ts, activit\u00e9s abandonn\u00e9es).<\/li>\n\n\n\n<li class=\"\">Obligation de divulguer les <strong>mesures de performance d\u00e9finies par la direction (MPM)<\/strong> avec rapprochement.<\/li>\n\n\n\n<li class=\"\">R\u00e8gles pr\u00e9cises sur le regroupement et d\u00e9groupement d\u2019informations.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Impact pr\u00e9vu<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Touche toutes les entreprises IFRS.<\/li>\n\n\n\n<li class=\"\">Am\u00e9liore la comparabilit\u00e9 et r\u00e9duit l\u2019usage excessif d\u2019indicateurs alternatifs.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">IFRS 19 \u2013 Filiales sans obligation publique (2027)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Objectif<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">All\u00e9ger les obligations de divulgation pour les filiales IFRS non cot\u00e9es.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Avantage<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Maintien des r\u00e8gles de reconnaissance et d\u2019\u00e9valuation.<\/li>\n\n\n\n<li class=\"\">R\u00e9duction significative de la charge de reporting.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles sont les soci\u00e9t\u00e9s concern\u00e9es par les Normes IFRS au MAROC ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Au Maroc, l\u2019application des <strong>normes IFRS<\/strong> concerne principalement les <strong>soci\u00e9t\u00e9s cot\u00e9es \u00e0 la Bourse de Casablanca<\/strong>(par option), les <strong>filiales de groupes internationaux<\/strong> qui consolident leurs comptes en IFRS, ainsi que <strong>les banques, compagnies d\u2019assurances et \u00e9tablissements financiers<\/strong> soumis \u00e0 la supervision de Bank Al-Maghrib et de l\u2019Autorit\u00e9 de Contr\u00f4le des Assurances et de la Pr\u00e9voyance Sociale (ACAPS). Ces entit\u00e9s sont tenues de pr\u00e9parer leurs \u00e9tats financiers consolid\u00e9s conform\u00e9ment aux normes internationales afin de garantir la <strong>comparabilit\u00e9, la transparence et l\u2019attractivit\u00e9 vis-\u00e0-vis des investisseurs \u00e9trangers<\/strong>. En parall\u00e8le, de plus en plus de <strong>grandes entreprises marocaines non cot\u00e9es<\/strong> adoptent volontairement les IFRS pour leurs comptes consolid\u00e9s, dans une logique de <strong>gouvernance, de financement international et de conformit\u00e9 aux standards globaux<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les changements IFRS entre 2023 et 2027 vont transformer la pr\u00e9sentation et l\u2019analyse des \u00e9tats financiers.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>IFRS 17<\/strong> impose une approche coh\u00e9rente pour les contrats d\u2019assurance.<\/li>\n\n\n\n<li class=\"\"><strong>IFRS 18<\/strong> r\u00e9volutionnera la pr\u00e9sentation des r\u00e9sultats avec des sous-totaux standardis\u00e9s.<\/li>\n\n\n\n<li class=\"\">Les amendements relatifs \u00e0 la <strong>r\u00e9forme fiscale internationale<\/strong> et aux <strong>instruments financiers<\/strong> r\u00e9pondent aux enjeux mondiaux de transparence et de gouvernance.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises doivent d\u00e8s maintenant se pr\u00e9parer, en adaptant leurs syst\u00e8mes comptables, en formant leurs \u00e9quipes et en communiquant clairement avec leurs investisseurs.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">A lire \u00e9galement : <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/devenir-commissaire-aux-comptes-maroc\/\">Comment Devenir Commissaire aux Comptes au Maroc<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/la-domiciliation-dentreprise-au-maroc\/\">La Domiciliation d\u2019Entreprise au Maroc : Guide Pratique<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/quantispartners.ma\/en\/tva-cession-biens-doccasion-maroc\/\">La TVA sur Cession des Biens d\u2019Occasion au Maroc<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><a href=\"https:\/\/quantispartners.ma\/en\/succursale-etrangere-maro\/\">Cr\u00e9er une Succursale \u00c9trang\u00e8re au Maroc : Guide Complet<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Les International Financial Reporting Standards (IFRS) \u00e9voluent sans cesse afin de renforcer la transparence, la comparabilit\u00e9 et la pertinence de l\u2019information financi\u00e8re. Pour les entreprises pr\u00e9parant leurs \u00e9tats financiers selon les normes IFRS, il est essentiel de suivre de pr\u00e8s les changements publi\u00e9s par l\u2019IASB (International Accounting Standards Board). L\u2019\u00e9dition 2025 du guide Navigating [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":283,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14],"tags":[131,130,126,129,132,127,133,135,128,134],"class_list":["post-300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","tag-changements-ifrs","tag-fiscalite-internationale-ocde-ifrs","tag-ias-1","tag-ifrs-17","tag-ifrs-18","tag-ifrs-2025","tag-instruments-financiers-ifrs","tag-normes-ifrs-maroc","tag-nouvelles-normes-ifrs","tag-presentation-etats-financiers-ifrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ud83c\udf0d Changements IFRS 2025 : r\u00e9sum\u00e9 d\u00e9taill\u00e9 &amp; 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