La consolidación contable en el ámbito cooperativo
AbstractCooperativist integration, an example of the sixth cooperative principle of inter-cooperation, means the concentration of cooperative enterprises. Of the different means of organization that are covered by the legislation on cooperatives, cooperative groups appear to be a similar concept to that of groups of corporations. However, there are actually significant differences between the two concepts due to the very nature of cooperative groups in the light of the cooperative formula as an independent entity. This paper analyses, on the one hand, to what degree it would be possible to transfer the principles that govern groups of corporations to the concept of cooperative groups and, on other hand, in what conditions and under what assumptions a cooperative enterprise could be a member of a mixed group consisting of cooperatives and other types of corporation. Our second objective will then be to determine, in this case, the requirements in terms of preparing consolidated annual accounts, if cooperative enterprises could be brought within the scope of consolidation, especially as a result of the new concept of “horizontal groups”, which has arisen as a consequence of the modification of company legislation in Spain prior to its adaptation to international accounting legislation.
Download InfoIf 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.
Bibliographic InfoArticle provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.
Volume (Year): (2007)
Issue (Month): 58 (August)
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
Web page: http://www.ciriec.es/
More information through EDIRC
Cooperativist integration; cooperative groups; accounting consolidation; horizontal groups.;
Find related papers by JEL classification:
- P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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.