Ohada Accounting Standards and Financial Information on Partners of Cameroonian Enterprises
François-Xavier Mayegle, René Guy Omenguele, Aboubakar Mfopain

Abstract
The financial information as a reflection of disseminated to third image is not dependent on the accounting organization in SMEs. Modeling techniques and the results of accounting valuation principles have no impact on the results and financial position. However, individual realities describe the relationship between standardized accounting standards, the legal status and the nature of the information provided to business partners’ behaviors.

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