Organization for the Harmonization of Business Law in Africa (OHADA) - Uniform Act Organizing and Harmonizing Undertakings' Accouting Systems

In order to ensure reliability, understand-ability, and comparability of information regarding accounting in OHADA member nations, the Organization for the Harmonization of Business Law in Africa's (OHADA) passed the Uniform Act Organizing and Harmonizing Undertakings' Accounting Systems.

The Act covers the following topics:

1. Organization of Accounting Records
2. Annual Financial Statements
3. Rules for Assessing and Determining the Profit/Loss
4. Probative Value of Documents, Auditing, Processing and Disclosure of Accounting Information
5. Consolidated Accounts
6. Combined Accounts
7. Criminal Provisions for Non-Compliance

Document Details

Document Type: 
Document Topic: 
Doument Author (Entity): 
Authoring Country: 
Originating Country or Trade Block: 
Issue Status: 
Year of Document: 
2000
Date of Document: 
Friday, March 24, 2000
Document Authors: 
Organization for the Harmonization of Business Law in Africa (OHADA)
Language (This Document): 
English

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