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La contabilidad de las cooperativas al día


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  • Manuel Cubedo Tortonda

    (Universitat de València)

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    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.

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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: 9-32

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    Handle: RePEc:cic:revcir:y:2003:i:45:p:9-32

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    Keywords: Shareholder funds; Education Fund; Interest on capital; co-operatives.;

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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 reafirmaci�
      ," MPRA Paper 2669, University Library of Munich, Germany, revised 2006.


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