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Los Procesos Concursales En Situación De Crisis: Características De Su Aplicación A Las Sociedades Cooperativas / The Concursal Procedure In A Chrisis Situation: Characteristics Of Its Application To The Cooperative

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  • Javier ITURRIOZ DEL CAMPO

    (Profesor de la Universidad San Pablo-CEU. Facultad de CC. Económicas y Empresariales)

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    Abstract

    Los concursos de acreedores son procesos para proceder a la solución de situaciones de insolvencia, tanto en casos en los que se produce la continuidad futura de la empresa como en aquellos en los que su situación económico financiera aconseje su disolución. El procedimiento concursal está formado por una serie de fases en las que la información financiera juega un papel fundamental para determinar el valor de los activos con los que cuenta la empresa y el volumen de deudas que tiene que asumir. La aplicación de este proceso a las sociedades cooperativas tiene una serie de implicaciones que afectan a aspectos como la variabilidad de su capital social, o la participación de los socios en los flujos económico financieros que suponen un tratamiento diferenciado. / Meeting of creditors are processes to solve insolvency situations, so much in cases in which the future continuity of the company takes place like in those in which its financial economic situation advises its dissolution. The concursal procedure is formed by a series of phases in which the financial information plays a fundamental role to determine the value of the assets with which it counts the company and the volume of debts that it must assume. The application of this process to the cooperative societies has a series of implications that affect to aspects like the variability of their share capital, or the participation of the members in the economic and financial flows that suppose a differentiated treatment.

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    Bibliographic Info

    Article provided by Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales in its journal Articulos de REVESCO Revista de Estudios Cooperativos.

    Volume (Year): ( 2010)
    Issue (Month): (Extraordinario)
    Pages: 134-159
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    Handle: RePEc:sto:artrev:100-05

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    Related research

    Keywords: Concurso de acreedores; capital social: sociedades cooperativas; recursos propios; recursos ajenos; meeting of creditors; capital shares; cooperatives; equity; liabilities;

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