Type de ressource
Auteurs/contributeurs
- Fossung, Micheal Forzeh (Auteur)
- Ntoung, Lious Agbor Tabot (Auteur)
- Santos de Oliveira, Helena Maria (Auteur)
- Pereira, Cláudia Maria Ferreira (Auteur)
- Bastos, Susana Adelina Moreira Carvalho (Auteur)
- Pimentel, Liliana Marques (Auteur)
Titre
Transition to the Revised OHADA Law on Accounting and Financial Reporting: Corporate Perceptions of Costs and Benefits
Résumé
This paper examines the ongoing transition to the revised Organisation for the Harmonisation of Business Law in Africa Act on Accounting and Financial Reporting for companies in general and to the International Financial Reporting Standards for listed and group companies with a particular focus on recent institutional developments and corporate concerns. The study used 80 professional accountants, most of whom were members of the Institute of Chartered Accountants of Cameroon and academics. Using the descriptive statistics, the study shows that the transition to the revised OHADA brings about a high level of comparability and transparency of the financial statements, that the International Financial Reporting Standards can be implemented in Cameroon (but not fully), and that the benefit of the transition exceeds the cost.
Publication
Journal of Risk and Financial Management
Volume
13
Numéro
8
Pages
172
Date
2020/8
Langue
EN
ISSN
1911-8074
Titre abrégé
Transition to the Revised OHADA Law on Accounting and Financial Reporting
Catalogue de bibl.
Autorisations
Extra
Number: 8
Publisher: Multidisciplinary Digital Publishing Institute
Référence
Fossung, M. F., Ntoung, L. A. T., Santos de Oliveira, H. M., Pereira, C. M. F., Bastos, S. A. M. C., & Pimentel, L. M. (2020). Transition to the Revised OHADA Law on Accounting and Financial Reporting: Corporate Perceptions of Costs and Benefits. Journal of Risk and Financial Management, 13(8), 172. https://doi.org/10.3390/jrfm13080172
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