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La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas


  • Juan Francisco Juliá Igual

    () (CEGEA. Universidad Politécnica de Valencia)


Co-operative societies are obliged to carry out accounting in accordance with accounting rules but also following their own economic regimes as established by co-operative laws in force. This made it advisable to draw up rules adapting the National Accounting Plan for co-operatives, and to this end the Accounting and Auditing Institute, the regulatory body for accounting in Spain, has presented Draft Rules for approval in 2003. The annual report comprising annual accounts and completing and expanding reported accounting information takes a new form to meet the information requirements established in the National Accounting Plan, but also those requirements of co-operative legislation; that is, following both accounting principles as well as co-operative principles. This paper analyses the main changes introduced in the aforesaid Draft and carries out an evaluation of them from a dual perspective; accounting and co-operative.

Suggested Citation

  • Juan Francisco Juliá Igual, 2003. "La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 81-109, August.
  • Handle: RePEc:cic:revcir:y:2003:i:45:p:81-109

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    References listed on IDEAS

    1. Douglas W. Diamond, 1984. "Financial Intermediation and Delegated Monitoring," Review of Economic Studies, Oxford University Press, vol. 51(3), pages 393-414.
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    More about this item


    Annual report; accounting normalisation; co-operative law.;

    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
    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness


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