Difficultés d’implémentation du SYSCOHADA révisé dans les entreprises Camerounaises

Abstract

The aim of this study is to make a critical analysis of the application of the amendments introduced in the reform of the Uniform Act on the Organization and Harmonization of Business Accounts (UAOHBA), in order to identify the difficulties associated with their application. To do this, we did a qualitative study accompanied by semi-directive interviews and literature reviews on 34 Cameroonian companies. These companies were studied taking into account criteria like Company Size, Activity sector of the enterprise, stock exchange listing and company attachment to a Tax Unit. A study of the Statistical Tax Return (102 STRs) of these companies was made before and after the Reform of UAOHBA. At the end of this, we note as change, the modification of the elements of the financial statements to be drawn up (IAS 1 and 7), the elimination of fixed expenses, the adoption of the component approach (IAS 16), the distinction between research and development costs (IAS 38).There is also a very low implementation of the revised SYSCOHADA (11.11%). The obstacles to the implementation of these changes are related to economic (size and sector of activity of enterprises), financial (stock exchange listing), cultural (opening up of capital) and tax factors. In reality, countries where international norms are developed cover large enterprises that are listed in the stock exchange. Contrary to this, Cameroonian enterprises are of very small sizes (most belonging to the Tertiary sector) and not listed in the stock exchange, as such with very limited financial resources. In addition, the tax policy constraints negatively affect some accounting practices. These contextual differences, delay the application of the changes of the revised SYSCOHADA, inspired by the IAS/IFRS norms. Nevertheless, caution needs to be taken on the harmonization of results, with regards to the methodological approach hereby retained.