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El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma


  • Manuel Cubedo Tortonda

    () (Universidad de Valencia)


The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and therefore the General Accounting Plan, which will have a bearing on the relatively recently approved adaptation of accounting to the cooperative sector in the form of Order 3614 / 2003 issued by the Ministry of Economy on 16 December. From the economic, financial and accounting point of view it can be seen that there are discrepancies in the criteria of the laws governing cooperatives, which in some cases are suitable and respond to the specific nature of each Autonomous Region, but in other cases are not justified and can therefore not be rationally assumed. The magnitude of these future changes and the minimum cohesion that must be achieved by the complex specific legislation on cooperatives require experts to work closely together on legal and economic issues to achieve coherent and satisfactory goals.

Suggested Citation

  • Manuel Cubedo Tortonda, 2007. "El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 161-187, August.
  • Handle: RePEc:cic:revcir:y:2007:i:58:p:161-187

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    IAS/IFRS; assets; liabilities; cooperatives; accounting reform; legislation on cooperatives.;

    JEL classification:

    • L70 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • 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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