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Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad (apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)

Author

Listed:
  • Javier Divar Garteiz-Aurrecoa

    (Universidad de Deusto.)

  • Enrique Gadea Soles

    (Escuela de Estudios Cooperativos. Universidad Complutense de Madrid.)

Abstract

La Legislación vasca de cooperativas remite a la libre decisión de cada sociedad para que los estatutos puedan prever la existencia de aportaciones a capital social no exigibles, pero reembolsables por decisión de la cooperativa, permitiendo, así, contabilizar las aportaciones de los socios como recurso propio. Con la modificación de la Ley se ha pretendido únicamente adecuar el texto a la NIC 32 y no introducir las anheladas medidas para facilitar la financiación de las empresas cooperativas con fondos propios.

Suggested Citation

  • Javier Divar Garteiz-Aurrecoa & Enrique Gadea Soles, 2006. "Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad (apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 89, pages 7-26.
    • Handle: RePEc:ucm:reveco:y:2006:i:89:p:7-26
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    More about this item

    Keywords

    Normas de contabilidad y financiación de las cooperativas.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
    • J54 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Producer Cooperatives; Labor Managed Firms

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