Yards implementation of Basel prudential framework and IFRS: some ideas for African banks.

This article is striving to present the Basel prudential framework (Basel II and Basel III) following the international financial crisis from 2007 to 2008 and interfer ences with IAS / IFRS-IASB. Clearly these two sites for African banks are structuring projects under the path taken by their European counterparts. The purpose of this document is to present the two standards in a brief and succinct manner to facilitate understanding and issues related thereto to readers; and show some interference between them and justify the usefulness of conducting two projects simultaneously in order to save budgetary burdens.