Instruction no. 035-11-2016 on the preparation and publication of individual and consolidated financial statements (French document)

Notice no. 011- 10 - 2020 concerning the extension of the deferral period for credit institutions' claims affected by the COVID-19 pandemic (French document)

Notice no. 005-04-2020 relating to the postponement of maturities of claims by credit institutions affected by the COVID-19 pandemic (French document)

Revised Banking Plan of Accounts - Application Guide (French document)

Instruction no. 034-11-2016 on accounting for transactions carried out on behalf of third parties (French document)

Instruction no. 032-11-2016 on accounting for collection transactions (French document)

Instruction no. 031-11-2016 on accounting for syndicated transactions (French document)

Instruction no. 030-11-2016 on accounting for asset disposals (French document)

Instruction no. 029-11-2016 on the recognition and valuation of securities belonging to credit institutions (French document)

Instruction n°028-11-2016 relating to the accounting treatment of commissions received and marginal transaction costs on the granting or acquisition of a financial facility (French document)

Instruction no. 027-11-2016 on accounting for different types of leases (French document)

Instruction no. 026-11-2016 on the recognition and measurement of outstanding commitments (French document)

Instruction no. 025-11-2016 on accounting for transactions in foreign currencies and similar securities (French document)

Instruction no. 024-11-2016 on the definition of attributes (French document)

Instruction n°023-11-2016 relating to the modalities of first application of the revised WAMU Banking Chart of Accounts (French document)

Instruction no. 022-11-2016 on the procedures for reporting credit institutions' summary documents to the Central Bank of West African States (BCEAO) (French document)

Instruction no. 013-12-2010-RB setting the amounts of penalties for late transmission of documents and information to the Central Bank of West African States and the Banking Commission (French document)

Directive n°05-2008-CM-UEMOA harmonising the tax treatment of provisions set aside by banks and financial institutions in application of banking regulations (French document)

Decision n°357-11-2016 instituting the revised WAMU Banking Plan of Accounts (French document)

Annex to Decision n°357-11-2016 instituting the revised WAMU Banking Plan of Accounts (French document)