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Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera


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  • Alicia Mateos Ronco

    (CEGEA - Universidad Politécnica de Valencia)


The Law 22/2003, of July 9, Bankruptcy, has filled a need for bankruptcy reform legislation widely defendant in our country, motivated by the archaic and dispersal of the previous rules. The core budget of the new legislation, which eliminates the duality of treatment based on the legal nature of the debtor, is based on the concept of insolvency, understood as the state property that does not allow the debtor regularly meet their obligations. In assessing the creditworthiness business plays a vital role the economic and financial information transmitted through the financial statements, which presents certain specificities in the case of cooperative societies derived, among others, including their financial structure. This paper examines the impact that in bankruptcy situations have some substantive aspects of the cooperative from a financial point of view, as the nature of their own funds or accounting qualification of social capital.

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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): (2008)
Issue (Month): 60 (April)
Pages: 209-246

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Handle: RePEc:cic:revcir:y:2008:i:60:p:209-246

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Keywords: Contest creditors; cooperatives; social capital; equity; insolvency; economic information - financial.;

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Cited by:
  1. Polo Garrido, Fernando, 2006. "La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España
    [The accounting cooperative society in a process of countable international harmonization. T
    ," MPRA Paper 2671, University Library of Munich, Germany, revised 2006.


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