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La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Cooperativas”


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  • Ricardo J. Server Izquierdo

    (CEGEA. Universidad Politécnica de Valencia.)


Mercantile law and in particular the National Accounting Plan do not consider the peculiarities of co-operatives, derived from their different nature and functioning, and making necessary the existence of rules of adaptation bringing together their peculiarities in order for financial information accounting to be in line with the needs of users. This task has been taken up by the Accounting and Auditing Institute inside its jurisdiction over mercantile matters, to offer an answer to the aforesaid circumstances, presenting Draft Rules on Accounting Aspects for Co-operative Societies. In this paper we analyse the operative conceptual components that configure the profit and loss account in the framework of the aforesaid Draft, attending to co-operative principles and laws in force comprising the singular pluri-legislative model of the Spanish co-operative movement.

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Bibliographic Info

Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

Volume (Year): (2003)
Issue (Month): 45 (August)
Pages: 111-137

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Handle: RePEc:cic:revcir:y:2003:i:45:p:111-137

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Keywords: Profit and loss account; Revenues; Expenses; Results; Accounting normalisation.;

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Cited by:
  1. Tomás Garrido Pulido & Raquel Puentes Poyatos, 2005. "Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, CIRIEC-España, issue 51, pages 77-110, April.


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