Koeman was quoted as saying that “his (Lukaku's) potential is greater and higher than Everton as a final destination” by Belgian newspaper HLN on Wednesday.
“It has been taken out of context,” Moshiri told talkSPORT.
Lukaku, who has scored seven of Everton's 15 Premier League goals this season, was linked in the British media with a move away from Goodison Park during the close season but Koeman convinced the 23-year-old to withdraw his transfer request.
“Ronald Koeman said he believes Romelu will develop into one of the best strikers in the world in the next two to three years and wouldn't be out of place at his old club, Barcelona. It is just player-coach talk,” Moshiri added.
Seventh-placed Everton, who were on the receiving end of a 5-0 thumping by Chelsea on Saturday, will look to get back to winning ways when they host second-bottom Swansea City on Nov. 19.
Original source: Everton owner disputes 'out of context' Lukaku comments