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

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  • Sergio Marí Vidal

    () (CEGEA. Universidad Politécnica de Valencia)

Abstract

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.

Suggested Citation

  • Sergio Marí Vidal, 2003. "El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 139-157, August.
  • Handle: RePEc:cic:revcir:y:2003:i:45:p:139-157
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    File URL: http://www.ciriec-revistaeconomia.es/banco/06_Mari_45.pdf
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    References listed on IDEAS

    as
    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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    Cited by:

    1. Tomás Garrido Pulido & Raquel Puentes Poyatos, 2005. "Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 77-110, April.

    More about this item

    Keywords

    Co-operative society; accounting rules; accounting legislation; co-operative accounting; co-operative tax aspects.;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises

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