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Análisis contable-mercantil de las reducciones de capital en las cooperativas: breve referencia fiscal

Author

Listed:
  • Tomás Garrido Pulido

    (Universidad de Jaén)

  • Regina Garrido Castro

    (Universidad de Jaén)

Abstract

Capital reduction, from our point of view, has not been sufficiently studied in the literature, in spite of its great interest for the area of accountancy. In this paper we set out to analyze the net worth effects of contribution restitution, as well as the legal and countable consequences derived from the losses suffered by the cooperatives in the Autonomous Communities. These effects are observed from the point of view of both the Cooperatives General Law and their own regional regulation. For a better analysis of this statutory modification, we offer some practical examples that allow us to show some differences caused by capital reduction, depending on the Autonomous Comunity in which this operation has taken place.

Suggested Citation

  • Tomás Garrido Pulido & Regina Garrido Castro, 2000. "Análisis contable-mercantil de las reducciones de capital en las cooperativas: breve referencia fiscal," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 34, pages 119-167, April.
    • Handle: RePEc:cic:revcir:y:2000:i:34:p:119-167
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    More about this item

    Keywords

    Capital reduction; cooperative; Autonomous Community; Cooperatives Law; partner; losses; Spain.;
    All these keywords.

    JEL classification:

    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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