Advanced Search
MyIDEAS: Login

La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas

Contents:

Author Info

  • Juan Francisco Juliá Igual

    ()
    (CEGEA. Universidad Politécnica de Valencia)

Registered author(s):

    Abstract

    Co-operative societies are obliged to carry out accounting in accordance with accounting rules but also following their own economic regimes as established by co-operative laws in force. This made it advisable to draw up rules adapting the National Accounting Plan for co-operatives, and to this end the Accounting and Auditing Institute, the regulatory body for accounting in Spain, has presented Draft Rules for approval in 2003. The annual report comprising annual accounts and completing and expanding reported accounting information takes a new form to meet the information requirements established in the National Accounting Plan, but also those requirements of co-operative legislation; that is, following both accounting principles as well as co-operative principles. This paper analyses the main changes introduced in the aforesaid Draft and carries out an evaluation of them from a dual perspective; accounting and co-operative.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.ciriec-revistaeconomia.es/banco/04_Julia_45.pdf
    Download Restriction: no

    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: 81-109

    as in new window
    Handle: RePEc:cic:revcir:y:2003:i:45:p:81-109

    Contact details of provider:
    Postal: Av. dels Tarongers, s/n., Despacho 2P21, 46022 Valencia
    Phone: 96 382 84 89 / 96 356 22 48
    Fax: 96 382 84 92
    Email:
    Web page: http://www.ciriec.es/
    More information through EDIRC

    Related research

    Keywords: Annual report; accounting normalisation; co-operative law.;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2003:i:45:p:81-109. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.