Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa
AbstractThis paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting, cooperative vs. extra-cooperative results, always keeping in mind the degree of fiscal protection of the cooperative entity. The aim is to determine the circumstances under which the joint accounting option is preferable to separate accounting, on the basis of net profit. The paper also quantifies the endowment for self-financing from retained earnings as well as the fiscal payment derived from the proposed scheme.
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Bibliographic InfoArticle provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.
Volume (Year): (2005)
Issue (Month): 51 (April)
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Cooperative Society; net profit in a cooperative; extra-cooperative net profit; separate accounting; joint accounting.;
Find related papers by JEL classification:
- P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
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