Diferentes consideraciones en torno al capital social de las sociedades cooperativas
[Different considerations about social capital in co-operative societies]
AbstractThere has been on-going debate concerning the classification of the Social Capitalof cooperative societies. This paper analyzes the different views on important areas of such classification. Particularly, it reviews the juridical approach in the European, national and autonomous environments; the national and international accounting methods; and the economic-financial approach The goal is to overcome the existing discrepancies and to propose the partial refund of the partners' contributions to Social Capital as a solution that attempts to guarantee the Net Patrimony" nature of the non-mandatory portion of those social contributions, along with partially following the "open exit doors" cooperative principle
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 2416.
Date of creation: 2006
Date of revision:
Cooperative legislation; Social Capital; National and International Accounting Norms;
Find related papers by JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-03-31 (Accounting & Auditing)
- NEP-ALL-2007-03-31 (All new papers)
- NEP-SOC-2007-03-31 (Social Norms & Social Capital)
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