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La regulación en materia contable contenida en la legislación cooperativa: análisis comparado

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Author Info

  • Fernando Polo Garrido

    ()
    (CEGEA. Universidad Politécnica de Valencia)

  • Gabriel García Martínez

    ()
    (CEGEA. Universidad Politécnica de Valencia)

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    Abstract

    Co-operative societies, conceived generally as an enterprise, are subject to the accounting norms contained in mercantile law. Likewise, the legislation for co-operatives, whether national or regional, establishes the obligation to make accounts in accordance with accounting rules, respecting the peculiarities contained in co-operative law. These peculiarities have provoked creation of draft Rules on accounting aspects of co-operatives by the Accounting and Auditing Institute (ICAC), published in the B.O.I.C.A.C. nº 49, of March 2002. This paper carries out a comparative analysis of the accounting regulations contained in co-operative law, and based on this analysis draws some conclusions over the method considered most appropriate to regulate the accounting content in the said co-operative law, bearing in mind that accounting rules are the exclusive competence of the state.

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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: 33-55

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    Handle: RePEc:cic:revcir:y:2003:i:45:p:33-55

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    Related research

    Keywords: Co-operative society; accounting rules; co-operative law; co-operative accounting.;

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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, issue 51, pages 77-110, April.

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