Le basculement du SYSCOHADA vers les normes IAS/IFRS, enjeux et perspectives dans les entités de l’Afrique Subsaharienne : Un mariage ou un divorce ? (notice n° 845290)
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| fixed length control field | 03494cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123143608.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Temomo Wamba, Romuald |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le basculement du SYSCOHADA vers les normes IAS/IFRS, enjeux et perspectives dans les entités de l’Afrique Subsaharienne : Un mariage ou un divorce ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 39 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La littérature sur l’harmonisation comptable reste un sujet mitigé. Elle devient de plus en plus sociale, évolutive au détriment de son prétendu caractère méthodologique. L’objectif est de s’interroger sur les enjeux du couple OHADA-IAS/IFRS pour les entités de l’Afrique Subsaharienne. A partir d’une étude qualitative menée auprès de six entités, les résultats suivants sont obtenus : les normes IAS/IFRS améliorent la qualité de l’information, stimulent l’activité. Par la transparence de l’information rendue possible, l’uniformisation du langage comptable, les marchés financiers connaitront un développement conséquent (Mariage/union). Seulement, le coût de mise en œuvre, la taille des entreprises et la culture constituent des freins (divorce/répudiation). |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The literature on accounting harmonization remains a mixed subject. It is becoming more and more social and evolutionary to the detriment of its alleged methodological character. The objective is to question the stakes of the OHADA-IAS/IFRS couple for entities in Sub-Saharan Africa. Based on a qualitative study conducted with six entities, the following results are obtained : IAS/IFRS improves the quality of information and stimulates activity. Thanks to the transparency of the information made possible and the standardization of the accounting language, the financial markets will experience a significant development (Marriage/Union). However, the cost of implementation, the size of the companies and the culture constitute hindrances (divorce/repudiation). |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La literatura sobre la armonización contable sigue siendo un tema mixto. Cada vez es más social y evolutiva en detrimento de su supuesto carácter metodológico. El objetivo es examinar los retos del par OHADA-NIC/NIIF para las entidades del África subsahariana. A partir de un estudio cualitativo realizado con seis entidades, se obtuvieron los siguientes resultados : las NIC/NIIF mejoran la calidad de la información y estimulan la actividad. Gracias a la transparencia de la información que se ha hecho posible y a la normalización del lenguaje contable, los mercados financieros experimentarán un importante desarrollo (matrimonio/unión). Sin embargo, el coste de implantación, el tamaño de las empresas y la cultura son obstáculos (divorcio/repudio). |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | harmonisation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SYSCOHADA-IAS/IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transparence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mariage/divorce |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | marriage/divorce |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transparency |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SYSCOHADA-IAS/IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting harmonization |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mimche Kouotou, Anicet Clément |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tchoufa Wanda, Aurelien |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Wanda, Robert |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 154 | 1 | 2023-03-06 | p. 127-150 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2023-1-page-127?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2023-1-page-127?lang=fr&redirect-ssocas=7080</a> |
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