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El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales

  • Sergio Marí Vidal

    ()

    (CEGEA. Universidad Politécnica de Valencia)

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    Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal repercussions resulting from their application. On this subject the paper deals with the effect on calculation and accounting of corporate tax held by the accounting treatment proposed for remuneration of partners’ capital contributions and for the Education, Training and Development Fund. At the same time the accounting implications derived from accounting goods and services acquisitions from partners are also analysed.

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    File URL: http://www.ciriec-revistaeconomia.es/banco/06_Mari_45.pdf
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    Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

    Volume (Year): (2003)
    Issue (Month): 45 (August)
    Pages: 139-157

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    Handle: RePEc:cic:revcir:y:2003:i:45:p:139-157
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    1. Pere Sabaté Prats & Xavier Sabi Marcamo & Ramon Saladrigues Solé, 2000. "Cooperativas versus sociedades mercantiles. El sector frutero en Lleida," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 34, pages 51-70, April.
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