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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)
[Adjustment of the Law of Cooperative societies of the Basque Country to the International Procedure of Accounting (Notes for a new configuration of the regime of the capital in the Cooperative Societies)]

Author

Listed:
  • Divar Garteiz-Aurrecoa, Javier
  • Gadea Soler, Enrique

Abstract

The Basque Legislation of cooperative societies sends to the free decision of every society in order that the bylaws could foresee the existence of contributions to share capital not eligible, but refundable for decision of the cooperative society, allowing to assess, this way, the contributions of the associates as own resource. With the modification of the Law one has tried to adapt only the text to the NIC 32 and not to introduce the longed measurements to facilitate the funding of the cooperative companies with own funds.

Suggested Citation

  • Divar Garteiz-Aurrecoa, Javier & Gadea Soler, Enrique, 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) [Adjust," MPRA Paper 2668, University Library of Munich, Germany, revised 2006.
    • Handle: RePEc:pra:mprapa:2668
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    More about this item

    Keywords

    Procedure of accounting and funding of the cooperative societies;

    JEL classification:

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

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