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The guide to the application of accounting standards is a didactic tool that facilitates the implementation of the new financial management reforms enacted by the West African Economic and Monetary Union (WAEMU). A "pre-validation" workshop of this guide opened on Tuesday, May 3, 2022, in Abidjan.
Doter the public finance departments with a guide to the application of accounting standards, this is the objective of the workshop chaired by the Director General of the Treasury and Public Accounting, Assohoré Jacques. It aims to finalize this guide by about fifty public accounting actors from the directorates of public accounting, taxes, customs, state heritage, budget reform, public debt, the company of management of the real estate assets of the State (SOGEPIE), inter alia.
In fact, in order to establish a framework for the production of relevant and reliable financial information, the WAEMU States have adopted two directives, transposed into the national laws of each member country. These are the directive on the general regulation of public accounting and the directive on the State chart of accounts (PCE) within the WAEMU.
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