Le SYSCOA, ce méconnu

Daniel Gouadain

ACCRA, 2000, vol. 6, issue 1, 85-99

Abstract: Since 1998, West African French speaking countries apply new accounting standards, the SYSCOA Standards, which remain greatly misjudged. They must however attract attention. By their content and their way of preparation, indeed they reveal themselves as very representative of a practice which pertains to « Francophone Standardization School », and more generally to « Continental Accounting Model ». At a time when someones have doubts about the validity of this model, they show the fecondity of the principles on which it is built : concerning UEMOA countries, fidelity towards them has not only allowed to avoid immobilism ; it has offered a good context for successful evolution and opening.

Keywords: accounting harmonization; accounting standards; relations between France and Africa; SYSCOA; UEMOA (search for similar items in EconPapers)
Date: 2000
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_061_0085 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2000-1-page-85.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_061_0085

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().