dimanche 02 aot 2015 22:22:46

Acte Uniforme Portant Organisation et Harmonisation des Comptabilités des Entreprises

L’Acte Uniforme Portant Organisation et Harmonisation des Comptabilités des Entreprises a été adopté le 23 mars 2000 et mis en place par l’OHADA.

l’OHADA est l »Organisation pour l\’Harmonisation en Afrique du Droit des Affaires qui a été créée par le Traité relatif à l »Harmonisation du Droit des Affaires en Afrique signé le 17 octobre 1993 à Port-Louis (Ile Maurice).

L’OHADA regroupe aujourd\’hui 16 pays (les 14 pays de la Zone franc CFA, plus les Comores et la Guinée Conakry) et elle reste ouverte à tout Etat du continent africain (République Démocratique du Congo en cours d\’adhésion).

Dans cet Acte Uniforme Portant Organisation et Harmonisation des Comptabilités des Entreprisesnous avons:

  • Des comptes personnels des entreprises (personnes physiques et personnes morales)
  • Des comptes consolidés et des comptes combinés
  • Des dispositions pénales
  • Des dispositions finales

Site de l’OHADA

Boytown Marketplace

 

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