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Picture of Linking OHADA and IFRS standards

Linking OHADA and IFRS standards

Joachim Nyasseu Emma, Florentin Gaël Yepdo, Isidore Tatsi Sop
Publication date 15/04/2022
EAN: 9783841740106
Availability Available from publisher
43.90 €
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,... See full description
Detailed information
Attribute nameAttribute value
Common books attribute
PublisherUNIV EUROPEENNE
Page Count52
Languagefr
AuthorJoachim Nyasseu Emma, Florentin Gaël Yepdo, Isidore Tatsi Sop
FormatPaperback / softback
Product typeBook
Publication date15/04/2022
Weight85 g
Dimensions (thickness x width x height)0.30 x 15.00 x 22.00 cm
Summary
The review of the OHADA accounting system symbol of the evolution towards IFRS standards was the foc
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.