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Sociedades Cooperativas. Aspectos Contables Singulares

Author

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  • Zubiaurre Artola, Miguel Angel

Abstract

[ES] Las sociedades cooperativas han visto recientemente reforzada su normativa contable con la aprobación de la ORDEN ECO/3614/2003 que tiene por objeto la adaptación de las Normas de valoración y elaboración de cuentas anuales aprobada en el Plan General de Contabilidad a las características de estas entidades.

Suggested Citation

  • Zubiaurre Artola, Miguel Angel, 2004. "Sociedades Cooperativas. Aspectos Contables Singulares," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    • Handle: RePEc:ehu:cuader:7118
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    File URL: https://addi.ehu.es/handle/10810/7118
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    Cited by:

    1. García-Gutiérrez Fernández, Carlos, 2006. "La reafirmación de las aportaciones de (propiedad de) los socios de las sociedades cooperativas. Propuesta de regulación de las sociedades de responsabilidad limitada cooperativa [The reafirmación ," MPRA Paper 2669, University Library of Munich, Germany, revised 2006.

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