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Divergencias legislativas de las secciones de crédito de las cooperativas en España

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  • Amparo Melián Navarro

    () (Universidad Miguel Hernández)

Abstract

The credit sections and autonomous and functional departments within cooperative societies managing financial activities within the societies in Spain are regulated by regional law (the seventeen Autonomous Communities or Regions in the country). This paper analyses the differences in legislation that determine the operation of the credit sections within cooperative societies in a comparative study by Region.

Suggested Citation

  • Amparo Melián Navarro, 2005. "Divergencias legislativas de las secciones de crédito de las cooperativas en España," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 131-166, April.
  • Handle: RePEc:cic:revcir:y:2005:i:51:p:131-166
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    File URL: http://www.ciriec-revistaeconomia.es/banco/06_Melian_51.pdf
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    References listed on IDEAS

    as
    1. 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.
    2. Fernando Polo Garrido & Gabriel García Martínez, 2003. "La regulación en materia contable contenida en la legislación cooperativa: análisis comparado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 33-55, August.
    3. Ricardo J. Server Izquierdo, 2003. "La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Coo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 111-137, August.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Cooperative movement; cooperative credit; legislation; laws; credit sections.;

    JEL classification:

    • 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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