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El derecho de separacion del socio cooperativista en la fusion de cooperativas. Efectos de la reforma de la norma contable en estos procesos

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  • Marti, Elena Melia

Abstract

En este trabajo se abordan las principales particularidades asociadas al regimen del derecho de separacion de los socios disconformes en un proceso de fusion cooperativa. Al mismo tiempo, ante la reciente aprobacion del nuevo Plan General Contable, aprobado por Real Decreto 1514/2007, de 16 de noviembre de 2007, se analizan las repercusiones que en los distintos ambitos (economico-financiero y social) tendra la aplicacion obligatoria del metodo de adquisicion en la contabilidad de las fusiones de cooperativas...In this piece of work they are analyzed the principal particularities associated with the resignation right regime of the dissatisfied members in a merger process between cooperatives. At the same time, in view of the Recent adoption of the new Accountant General Plan, approved by Royal Decree 1514/2007 of 16 November 2007, we analyze the impact of obligatory application of the acquisition method on accounting mergers of cooperatives,

Suggested Citation

  • Marti, Elena Melia, 2008. "El derecho de separacion del socio cooperativista en la fusion de cooperativas. Efectos de la reforma de la norma contable en estos procesos," Revista Espanola de Estudios Agrosociales y Pesqueros, Ministerio de Medio Ambiente, Rural y Marino (formerly Ministry of Agriculture), issue 217, pages 1-28.
    • Handle: RePEc:ags:spreea:168047
    DOI: 10.22004/ag.econ.168047
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