国际财务报告准则(IFRS)在非洲的采纳和实施是被广泛接受和承诺执行的。由非洲40个专业会计组织组成的泛非洲会计师联合会(PAFA)于2011年投票决定在非洲采用IFRS和IFRS中小企业准则(SMEs)。截至目前,准则的采纳实施由上市公司引领,由金融机构、跨国公司及跨国公司的子公司巩固强化。目前,对于不同的非洲国家,IFRS的采纳和实施处于不同的阶段。例如,南非全面采纳和实施了IFRS。而东南非国家(肯尼亚、坦桑尼亚、乌干达等)则仍在采纳的过程中。西非的形式则多种多样,西非货币区 The adoption and implementation of IFRSs in Africa is widely accepted and promised. The Pan-African Federation of Accountants (PAFA), comprising 40 professional accounting organizations in Africa, voted in 2011 to adopt the IFRS and IFRS SMEs in Africa. Up to now, the implementation of the guidelines has been led by listed companies and has been consolidated by subsidiaries of financial institutions, multinational corporations and multinational corporations. At present, the adoption and implementation of IFRS is at a different stage for different African countries. For example, South Africa has fully adopted and implemented IFRS. While South-East African countries (Kenya, Tanzania, Uganda, etc.) are still adopting the process. There are many forms of West Africa, the West African Monetary Zone