There 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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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number
2416.
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
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