Company accounting in OHADA - Pierre Musaada Buhendwa Nyamuhara - Bog

The OHADA space also for its objective to make more compatible the operational economic units in its zone, this conditionality would be based on the taking into account of the economic legislation, the accounting uniformity and the administrative uniformity.The economic legislation that opens on the regularization of the workforce for a uniformity of labor law in terms of labor contracts that have to do with the social contribution and national savings. As for the economic administrative legislation having its orientation on the creation of companies, it concerns the form and the conditions of creation of companies in the OHADA area.The accounting uniformity for the operationalization of the management of the companies of the OHADA zone, far from the accounting uniformity which is based on an accounting regulation ensuring the performance of the economic units of the OHADA zone, first mission of this work to raise certain ambiguous zone of the accounting of creation of companies which would reduce the performance of these companies by the effects contagions to make less effective the standard application of the zone.