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Orientador(es)
Resumo(s)
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 cannot be implemented in Cameroon (but not fully),
and that the benefit of the transition exceeds the cost.
Descrição
Palavras-chave
Perception IFRS Comparability OHADA accounting Transition