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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]

Author

Listed:
  • Javier Iturrioz del Campo

    (Facultad de CC. Económicos y Empresariales. Universidad San Pablo-CEU.)

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.

Suggested Citation

  • Javier Iturrioz del Campo, 2010. "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 t," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 100, pages 134-159.
    • Handle: RePEc:ucm:reveco:y:2010:i:100:p:134-159
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    More about this item

    Keywords

    Concurso de acreedores; Capital social; Sociedades Cooperativas; Recursos propios; Recursos ajenos.;
    All these keywords.

    JEL classification:

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

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