Advanced Search
MyIDEAS: Login

Clasificación del capital social de la sociedad cooperativa: una visión crítica

Contents:

Author Info

  • Belén Fernández-Feijóo Souto

    ()
    (Universidad de Vigo)

  • Mª José Cabaleiro Casal

    ()
    (Universidad de Vigo)

Registered author(s):

    Abstract

    The reform of international accounting standards, as a consequence of the process of harmonization of European accounting systems, involves significant changes to the financial instruments that affect all types of enterprises. Both the equity and liabilities of cooperatives, added to the impact of their very definition, should be considered in the light of the specific characteristics of their application in participating companies. An important debate arose when share capital was first considered as an instrument of debt in IAS32, which was developed in the IFRIC2 interpretation, although this was later questioned in the draft of amendments to IAS32 by the IASB. Reform in Spain seems to ignore this controversy. The aim of this article is to provide a critical yet constructive approach with alternative proposals for the classification and accounting of share capital in cooperatives, reviewing opinions that go against the initial proposals of international standards and the Spanish solution.

    Download Info

    If 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.
    File URL: http://www.ciriec-revistaeconomia.es/banco/5801_Fernandez_y_Cabaleiro.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

    Volume (Year): (2007)
    Issue (Month): 58 (August)
    Pages: 7-29

    as in new window
    Handle: RePEc:cic:revcir:y:2007:i:58:p:7-29

    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
    Email:
    Web page: http://www.ciriec.es/
    More information through EDIRC

    Related research

    Keywords: Financial instrument; Cooperative enterprise; IAS32; IFRIC2; Capital resources; Substance over form.;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2007:i:58:p:7-29. See general 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.