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Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal


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  • Tomás Garrido Pulido

    (Universidad de Jaén)

  • Raquel Puentes Poyatos

    (Universidad Antonio de Nebrija)

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    The work aims at analysing the Second Grade Cooperative Societies from an accounting and fiscal perspective. Consequently, their accounting obligations are stated first, followed by the implications arising from the recent publication of the Cooperative Societies Accounting Standards. Secondly, an accounting model which cooperatives could use in their transactions with their members (grass roots cooperatives are put forward). Lastly, a brief summary of the taxation laws applicable to these societies is made, examining the peculiarities of the Company Tax Law (Impuesto sobre Sociedades) in their particular case, and outlining the differences between accounting standards and confronting fiscal Law.

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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): (2005)
    Issue (Month): 51 (April)
    Pages: 77-110

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    Handle: RePEc:cic:revcir:y:2005:i:51:p:77-110

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    Keywords: First and second grade cooperatives; Accounting in cooperative societies; Company Tax (Impuesto de Sociedades); Taxation (items).;

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Sergio Marí Vidal, 2003. "El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 139-157, August.
    2. Ricardo J. Server Izquierdo, 2003. "La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedad," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 111-137, August.
    3. Fernando Polo Garrido & Gabriel García Martínez, 2003. "La regulación en materia contable contenida en la legislación cooperativa: análisis comparado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 33-55, August.
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