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La contabilidad de las cooperativas al día

Author

Listed:
  • Manuel Cubedo Tortonda

    (Universitat de València)

Abstract

The proposal of an adaptation of the National Accounting System (PGC) for the Cooperative sector has seen fruition in a Project, currently at the draft stage, published by the Instituto de Contabilidad y Auditoría de Cuantas (ICAC) and disseminated in several forums with the aim of: being spread in co-operative circles, giving sufficient time to take on the changes implied in adopting the project, debating the new aspects and proposing alternative solutions, among others. This paper aims to provide a critical commentary for some of the more controversial aspects the new regulations raise.

Suggested Citation

  • Manuel Cubedo Tortonda, 2003. "La contabilidad de las cooperativas al día," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 9-32, August.
    • Handle: RePEc:cic:revcir:y:2003:i:45:p:9-32
    as

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    File URL: http://www.ciriec-revistaeconomia.es/banco/01_Cubedo_45.pdf
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    Citations

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    Cited by:

    1. García-Gutiérrez Fernández, Carlos, 2006. "La reafirmación de las aportaciones de (propiedad de) los socios de las sociedades cooperativas. Propuesta de regulación de las sociedades de responsabilidad limitada cooperativa [The reafirmación ," MPRA Paper 2669, University Library of Munich, Germany, revised 2006.

    More about this item

    Keywords

    Shareholder funds; Education Fund; Interest on capital; co-operatives.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness

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