2025 Volume 9 Issue 2

ABSTRACT:
The increasing globalization of markets, the complexity of business relationships, and the concentration of companies within global competition have amplified the need for international comparability of accounting items. This need should be met through the harmonization of financial reporting. The main institutional body leading this comprehensive process is currently the International Accounting Standards Board (IASB), which has been working since 1973 on a set of International Financial Reporting Standards (IFRS), formerly known as International Accounting Standards (IAS). The transition of Moroccan accounting to IFRS, which began in 2007, has required significant accounting transformations and the mobilization of human, financial, and technical resources—both at the regulatory body level and within companies themselves. While the adoption of these standards appears beneficial, abandoning previous principles and importing new techniques and approaches represents a major constraint for any enterprise. Moreover, the complexity of international accounting standards has highlighted the limited cognitive capacity of practitioners, who struggle to fully grasp the entire framework, let alone anticipate the implications of its adoption. Through this study, we aim to identify and analyze the key constraints and challenges that large publicly listed companies in Morocco must face.