La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España
[The accounting cooperative society in a process of countable international harmonization. The case of Spain]
AbstractCooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in Spain a monograph book about cooperative accounting came out in 1925. The present work studies the cooperative accounting in Spain from the beginnings until nowadays. Currently we are living a process of accounting reform, for this reason we analyse the different impacts that can be the result of the application of International Financial Reporting Standards to cooperatives. Finally we study the response’s movements arisen as result of IFRIC 2 beyond our frontiers.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 2671.
Date of creation: 2006
Date of revision: 2006
Accounting standardization; International Financial Reporting Standards; cooperatives; impact of Financial Reporting Standards; accounting reform;
Find related papers by JEL classification:
- P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-04-21 (Accounting & Auditing)
- NEP-ALL-2007-04-21 (All new papers)
- NEP-HIS-2007-04-21 (Business, Economic & Financial History)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Alicia Mateos Ronco, 2008. "Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 60, pages 209-246, April.
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