Submission is open for July 2024, Call for papers Volume 06, Issue 07, July 2024, Open Access; Peer Reviewed Journal; Fast Publication. The Journal is welcoming original Research Articles, Book Reviews, Commentaries, Reviewed Articles, Technical Notes Please you can reach us if you have any queries send email to: editor@journalijisr.com

REFORME COMPTABLE OHADA A L’EPREUVE DE LA VALEUR PROBANTE DE LA COMPTABILITE DES ENTREPRISES EN REPUBLIQUE DEMOCRATIQUE DU CONGO

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Author: 
Tshite Tshitshi John
Country: 
Congo
Volume & Issue: 
Volume 03, Issue 05, May 2021
Page No: 
1155-1160
Abstract: 

Le Droit Comptable OHADA trouve son fondement d'une part, dans la recherched'informations financières fiables et pertinentes et d'autre part, dans la nécessité de fairede la comptabilité un outil de développement et d'intégration économiques dans l'espaceOHADA. C'est l'illustration de la volonté de dix-sept (17) Etats d'harmoniser leur législation afin defaciliter l'intégration économique qui ne peut se réaliser que si les entités productrices derichesse fournissent des informations comptablesfiables et pertinentes dans le temps et dansl'espace.Le Système Comptable OHADA en tant qu'outil d'assainissement de l'environnement économique des entreprises vise la production d'informations financières pertinentes et fiables.

KeyWords: 
Reforme Comptable, valeur probante de la comptabilité , Entreprise
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