Investment Opportunities

Tunisia applies accounting principales close to the International Accounting Standards.

Accounting books

The companies are required to hold three books :

• General ledger
• Accounts ledger
• Inventory ledger

Financial Statements

The general standard (NC 01) defines the financial statements as a set composed of the balance sheet, the income statement, and the cash flow statement as well as notes to financial statements.

The presentation of the income statement, and the cash flow statement is made according to two models: the model of reference and the authorized model.