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Linking OHADA and IFRS standards

Audience : Adulte - Grand Public
Le Pitch
PrésentationThe 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. Afficher moinsAfficher plus

Linking OHADA and IFRS standards

43,90 €
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43,90 €

Le Pitch

PrésentationThe 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. Afficher moinsAfficher plus

Détails du livre

Titre complet
Linking OHADA and IFRS standards: The review of the OHADA accounting system symbol of the evolution towards IFRS standards was the focus of this study
Format
Poche
Publication
15 avril 2022
Auteur
Isidore, Tatsi Sop
Auteur
Florentin Gaël, Yepdo
Audience
Adulte - Grand Public
Pages
52
Taille
22 x 15 x 0.3 cm
Poids
85
ISBN-13
9783841740106

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