Co-operative Entities: Specific Accounting Aspects
AbstractThe accounting regulation of co-operative societies have been recently reinforced with the approval of the ORDER ECO/3614/2003. The objective of this rule is to adapt the content of the Plan General de Contabilidad to the characteristics of these entities. In this work, I study the economic and accounting consequences of the special characteristics of co-operative societies on concepts like the result, capital, reserves or own equity, among others. The work combines the content of the state regulatory scheme on cooperative with the applicable legislation in the Basque Autonomous Community, as well as the national and international accounting regulation.
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 Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE) in its journal Cuadernos de Gestión.
Volume (Year): 4 (2004)
Issue (Month): 2 ()
Contact details of provider:
Postal: Instituto de Economía Aplicada a la Empresa Avda Lehendakari Aguirre 83 CP 48015 Bilbao (Vizcaya) Spain
Phone: + 34 94 601 3871
Fax: + 34 94 601 3710
Web page: http://www.ieae.ehu.es
More information through EDIRC
Postal: Instituto de Economía Aplicada a la Empresa, Revista Cuadernos de Gestión, Facultad de CC. Económicas y Empresariales, Universidad del País Vasco, Avda. Lehendakari Aguirre 83, 48015 Bilbao, Spain
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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: (Alcira Macías Redondo).
If references are entirely missing, you can add them using this form.