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This seven-chapter document has certainly helped you to identify the innovations brought about by SYSCOHADA in fundamental accounting principles, the operation and content of accounts, the preparation of financial statements and account nomenclatures. Mastery of SYSCOHADA will enable accounting professionals and company managers to protect themselves from prosecution, especially as the establishment of the Ordre des Professionnels de la Comptabilité in the Democratic Republic of Congo will increase their responsibility, as the preparation of financial statements that do not meet the required accounting standards will be prosecuted under criminal law. In our forthcoming books, we will be taking a closer look at specific operations and problems, such as accounting for value-added tax, cost accounting, accounting for transactions denominated in foreign currencies, and the preparation of consolidated and combined financial statements.
About the author
Herr Samuel MIYAKUDI MAYIZA ist Generalinspektor der Finanzen im Rang eines Generalsekretärs, dem höchsten Dienstgrad in der öffentlichen Verwaltung der Demokratischen Republik Kongo. Er war mehrere Jahre lang als technischer Berater des Conseil Permanent de la Comptabilité au Congo (CPCC) tätig.
