Transcription of OHADA accounting system and Harmonization of …
{{id}} {{{paragraph}}}
International Journal of Business and Social Science Vol. 5, No. 10; September 2014 233 OHADAi accounting system and Harmonization of accounting Practice in Francophone Sub-Saharan Africa Fran ois-Xavier Mayegle The Faculty of Management and Economic Sciences The University of Ngaoundere Cameroun Abstract Since the end of the 20th Century, a new accounting system created by the Treaty of Port- Louis on October 13, 1993 had been established in Africa. It is functional in 16 states of the UEMOAii and CEMACiii the OHADA system .
OHADA is born since October 13th, 1993 bringing a battery of reforms and regulations on accounting practices, financial engineering, on tax innovations (Nzakou, 2001) and by opening up to international regulations, something that had ignored OCAM. This marks an …
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}