As part of the validation of my accounting degree in France, I wrote a thesis that was defended before a jury. The subject was directly related to the missions I carried out for mining companies. The OHADA space, gathers about ten countries. It allows to standardize the legal accounting and social practices of the companies of the area. However, mining accounting still seems to resist this standardization, hence the need for us to propose a method of accounting for pre-operating expenses, expenses that occur before a mining site is put into operation.This document is enriching for mining companies in the OHADA area and for accounting professionals.