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Le SYSCOA, ce méconnu

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  • Daniel Gouadain

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.

Suggested Citation

  • Daniel Gouadain, 2000. "Le SYSCOA, ce méconnu," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 85-99.
    • Handle: RePEc:cai:accafc:cca_061_0085
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