{"id":8651,"date":"2020-01-19T12:47:41","date_gmt":"2020-01-19T11:47:41","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8651"},"modified":"2020-01-19T12:49:22","modified_gmt":"2020-01-19T11:49:22","slug":"organisation-et-harmonisation-des-comptabilites-en-afrique-le-syscohada","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8651","title":{"rendered":"SYSCOHADA : organisation et harmonisation des comptabilit\u00e9s en Afrique"},"content":{"rendered":"<p style=\"text-align: justify;\">Avec le SYSCOHADA (pour syst\u00e8me comptable OHADA), entr\u00e9 en vigueur avec l&#8217;Acte uniforme du 26 janvier 2017, les Etats membre de l&#8217;OHADA (Organisation pour l&#8217;Harmonisation en Afrique du Droit des Affaires) se sont dot\u00e9s d&#8217;un syst\u00e8me comptable harmonis\u00e9 \u00e0 l&#8217;\u00e9chelle de l&#8217;Afrique.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=8649\" rel=\"attachment wp-att-8649\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8649\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/Logo-OHADA.png\" alt=\"Logo OHADA\" width=\"518\" height=\"380\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/Logo-OHADA.png 518w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/01\/Logo-OHADA-300x220.png 300w\" sizes=\"auto, (max-width: 518px) 100vw, 518px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Le SYSCOHADA r\u00e9vis\u00e9 comprend, d\u2019une part, le plan comptable g\u00e9n\u00e9ral OHADA et, d\u2019autre part, le dispositif comptable des comptes consolid\u00e9s et combin\u00e9s. Le SYSCOHADA vise \u00e0 organiser et harmoniser les comptabilit\u00e9s des entreprises des Etats membres.<\/p>\n<p style=\"text-align: justify;\">Tenant compte des \u00e9volutions de la normalisation comptable internationale et des besoins financiers grandissants des \u00e9conomies des pays membres de l\u2019OHADA, l\u2019AUDCIF (Acte Uniforme relatif au Droit Comptable et \u00e0 l\u2019Information Financi\u00e8re) \u00e9tablit les normes comptables, le plan des comptes, les r\u00e8gles de tenue des comptes, de pr\u00e9sentation des \u00e9tats financiers et de l\u2019information financi\u00e8re. Il vise les comptes personnels des entit\u00e9s, personnes physiques et morales, les comptes consolid\u00e9s et les comptes combin\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Poursuivre sur le <a href=\"http:\/\/www.ohada.com\" target=\"_blank\" rel=\"noopener noreferrer\">site de l&#8217;OHADA<\/a>.<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"SYSCOHADA%20%3A%20organisation%20et%20harmonisation%20des%20comptabilit%C3%A9s%20en%20Afrique\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Avec le SYSCOHADA (pour syst\u00e8me comptable OHADA), entr\u00e9 en vigueur avec l&#8217;Acte uniforme du 26 janvier 2017, les Etats membre de l&#8217;OHADA (Organisation pour l&#8217;Harmonisation en Afrique du Droit des Affaires) se sont dot\u00e9s d&#8217;un syst\u00e8me comptable harmonis\u00e9 \u00e0 l&#8217;\u00e9chelle de l&#8217;Afrique. Le SYSCOHADA r\u00e9vis\u00e9 comprend, d\u2019une part, le plan comptable g\u00e9n\u00e9ral OHADA et, d\u2019autre &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8651\" class=\"more-link\">Continue reading &lsquo;SYSCOHADA : organisation et harmonisation des comptabilit\u00e9s en Afrique&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"SYSCOHADA%20%3A%20organisation%20et%20harmonisation%20des%20comptabilit%C3%A9s%20en%20Afrique\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,717],"tags":[2134,2129,2133,1650,1645,2130,2131,2128,1151,2132],"class_list":["post-8651","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","tag-acte-uniforme-du-26-janvier-2017","tag-afrique","tag-audcif","tag-comptes-annuels","tag-comptes-consolides","tag-normes-comptables","tag-ohada","tag-pcg","tag-plan-comptable","tag-syscohada"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8651","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8651"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8651\/revisions"}],"predecessor-version":[{"id":8654,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8651\/revisions\/8654"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}