Principles of OHADA Accounting.

      Аннотация: I have always wanted my students to know that both the OHADA Accounting and the so-called British (or international) Accounting are just the same. I have always wanted to make them know that the OHADA Uniform Accounting Act has been borrowed from the then International Accounting Standards (IAS) and the only difference I can see is that it was put in French language and presented in the form of articles and codification. "Principles of OHADA Accounting" just means the "Principles of Accounting" as is termed in the Anglo-Saxon accounting world. I have just invigorated it with some aspects of emphasis within the OHADA Accounting world. In fact, I have brought together, what some accounting scholars thought were different. Therefore, this textbook is intended to equip the students and users with knowledge and skills that will enable them to prepare financial statements for various entities within the OHADA Member States and beyond without noticing any difference between the Traditional Accounting System with the OHADA Uniform Accounting Act.

Ключевые слова: Accounting, OHADA, principles