Linking ohada and ifrs standards

The review of the ohada accounting system symbol of the evolution towards ifrs standards was the foc

Nyasseu Emma Joachim, Tatsi Sop Isidore, Yepdo Florentin Gaël

52 pages, parution le 15/04/2022

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QUANTITÉ

Résumé

The review of the OHADA accounting system symbol of the evolution towards IFRS standards was the focus of this study. It is about understanding how business leaders perceive the evolution from OHADA standards to IFRS standards. To conduct this study, we opted for a qualitative approach. As a result, we did semi-direct interviews with twenty-five business leaders in Cameroun (18 Cameroonian business leaders and 7 multinational business leaders). The data collected was exploited through content analysis via NVivo10 software. However, the results show that the accounting innovations of SYSCOHADA allow the production and communication of more relevant accounting and financial information for users. Likewise, managers of multinational companies believe that OHADA must fully converge towards IFRS. This perception is contrast to that of Cameroonian business leaders who cite the contextual contrast as the main obstacle and therefore taking into account the specificities of this contrast will be an asset for full convergence towards IFRS.

Caractéristiques techniques

	PAPIER
Éditeur(s)	Editions universitaires européennes
Auteur(s)	Nyasseu Emma Joachim, Tatsi Sop Isidore, Yepdo Florentin Gaël
Parution	15/04/2022
Nb. de pages	52
Format	15 x 22
Couverture	Broché
Poids	85g
EAN13	9783841740106