Sergio Marí Vidal () (CEGEA. Universidad Politécnica de Valencia)
Abstract
Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal repercussions resulting from their application. On this subject the paper deals with the effect on calculation and accounting of corporate tax held by the accounting treatment proposed for remuneration of partners’ capital contributions and for the Education, Training and Development Fund. At the same time the accounting implications derived from accounting goods and services acquisitions from partners are also analysed.
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Volume (Year): (2003) Issue (Month): 45 (August) Pages: 139-157 Download reference. The following formats are available: HTML
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Handle: RePEc:cic:revcir:y:2003:i:45:p:139-157
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Find related papers by JEL classification: H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General M - Business Administration and Business Economics; Marketing; Accounting P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
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