International financial reporting standards and applicability in Chad

The presentation of reliable financial information in the Chad state has been addressed in the application of international accounting standards. In other words, our study investigates whether the process of keeping and presenting financial information complies with the accounting standards of OHADA and / or IASB. The aim of this study is to determine the accounting standards of Cad State accounting applications through theoretical and experimental analyzes. The results of this study allowed us to emphasize the applicability of international accounting standards in the context of Chad. The standards discussed in this study are those related to the international agreements that Chad has ratified in the accounting field; These are OHADA International Accounting Standards and IASB International Accounting Standards. The international accounting standards applied in Chad are OHADA accounting standards. However, in addition to the OHADA accounting standards, the Uniform Transaction and OHADA Accounting System for Accounting and Financial Reporting also requires the use of IASB's international accounting standards for companies traded in stock exchanges. These companies therefore apply a double accounting system; One of these is for the Chad state and the other for financial markets. Keywords: Chad, OHADA, SYSCOHADA, IFRS.