The Organisation for the Harmonisation of Corporate Law in Africa (OHADA) has adopted IFRS meaning that public and listed companies in all 17 member states will comply with the international standards, effective 1 January 2019.
OHADA member states are: Benin, Burkina Faso, Cameroon, Central African Republic, Chad, Comoros, Côte d’Ivoire (Ivory Coast), Democratic Republic of Congo, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, Niger, Republic of the Congo, Senegal and Togo.
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As part of the resolution, non-listed companies in OHADA can use IFRS on a voluntary basis.
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By GlobalData
