La perception du processus de normalisation OHADA au Sénégal (notice n° 977761)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01859cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125123805.0 |
| 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 | Bampoky, Boniface |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La perception du processus de normalisation OHADA au Sénégal |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 11 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette tribune repose sur la réalisation d’un recueil des points de vue de professionnels de la comptabilité ainsi que des organes intervenant dans la normalisation comptable Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA) au Sénégal. Les résultats de l’investigation sont confrontés à la réglementation comptable en vigueur, afin de mieux cerner les grands axes de normalisation comptable dans l’espace OHADA. Ce travail est novateur dans le sens où peu de travaux académiques portent sur cette thématique à l’échelle de l’OHADA. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A compilation of viewpoints from accounting experts as well as organizations involved in the OHADA accounting standardization in Senegal has been achieved. The outcome of the survey has been confronted with the accounting regulations in force to identify the main driving forces of the current accounting standardization process improvement in the OHADA zone. It is the first doctrinal research of the kind in the OHADA region. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | droit comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | OHADA |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | norme comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SYSCOHADA |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normalisateur comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting law |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | OHADA |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting regulation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SYSCOHADA |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standard |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | 206 | 2 | 2019-06-19 | p. 141-159 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2018-2-page-141?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2018-2-page-141?lang=fr&redirect-ssocas=7080</a> |
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