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Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal

Author

Listed:
  • Tomás Garrido Pulido

    () (Universidad de Jaén)

  • Raquel Puentes Poyatos

    () (Universidad Antonio de Nebrija)

Abstract

The work aims at analysing the Second Grade Cooperative Societies from an accounting and fiscal perspective. Consequently, their accounting obligations are stated first, followed by the implications arising from the recent publication of the Cooperative Societies Accounting Standards. Secondly, an accounting model which cooperatives could use in their transactions with their members (grass roots cooperatives are put forward). Lastly, a brief summary of the taxation laws applicable to these societies is made, examining the peculiarities of the Company Tax Law (Impuesto sobre Sociedades) in their particular case, and outlining the differences between accounting standards and confronting fiscal Law.

Suggested Citation

  • 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.
  • Handle: RePEc:cic:revcir:y:2005:i:51:p:77-110
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    File URL: http://www.ciriec-revistaeconomia.es/banco/04_Puentes_y_Garrido_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

    First and second grade cooperatives; Accounting in cooperative societies; Company Tax (Impuesto de Sociedades); Taxation (items).;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
    • Q14 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Finance

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