Consolidated accounts and combined accounts have been imposed by the OHADA law through its Uniform Act when a company having its registered office or main activity in one of the member states controls, either alone or with others, one or more other companies or when it exerts a significant influence over them.
Two or more companies must prepare combined accounts (i.e as though they were a single company) if, in one region of the OHADA area, they form an economic whole with a single strategic decision-making centre situated outside that region, and on condition that there is no legal domination of any of the companies by another. These accounts are to be prepared in accordance with the detailed rules applicable to consolidated accounts, except where otherwise specified.
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