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www.apsf.org.ma∑ GESTION COMMERCIALE ∑ RISQUE∑ RECOUVREMENT ∑ BACK-OFFICE

MANUEL DES PRATIQUES

DUCREDIT-BAIL AU MAROC

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ISBN : 978-9954-9314-0-0 - Dépôt légal : 2013 MO 0519 - Impression : Analogie.

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Ressources internes68

Ressources externes69

Gestion du risque de taux et de liquidité71

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Comptabilité sociale72

Comptabilité financière74

Homogénéité des comptabilités sociale et financière74

Restructuration des loyers impayés75

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Impôt sur les sociétés76

Taxe sur la valeur ajoutée76

Droits d"enregistrement77

Taxe de services communaux77

Déclarations à Bank Al-Maghrib78

Publications légales80

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