IDEAS home Printed from
   My bibliography  Save this article

El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos


  • Pilar Gómez Aparicio

    () (Universidad Complutense de Madrid)


Co-operative principles have a strong economic content and fix peculiarities in the financial structure and generation and sharing of a surplus. In Spain the specific difference between co-operatives and capitalist companies derives from the different rules and laws which have influenced the economic regime of these companies. The appearance of the Rules on accounting aspects of co-operative societies has a direct influence on the economic regime of co-operatives and fixes the accounted composition of shareholder funds and share capital. This paper proposes an evaluation of the specific nature of share capital in cooperative societies in the light of co-operative principles and their definition by the future accounting rules.

Suggested Citation

  • Pilar Gómez Aparicio, 2003. "El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 57-79, August.
  • Handle: RePEc:cic:revcir:y:2003:i:45:p:57-79

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. repec:eee:spacre:v:17:y:2014:i:2:p:201-211 is not listed on IDEAS

    More about this item


    Co-operative society; Spanish law; co-operative principles; financial structure shareholder funds; accounting.;

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2003:i:45:p:57-79. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.