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Modificaciones estructurales en cooperativas. La transformación de una cooperativa en sociedad limitada y la determinación del momento del cálculo y del importe de los fondos a reintegrar. Un caso práctico
[Structural modifications in cooperatives. The transformation of a cooperative in a limited partnership and determination of the calculation and amount of funds to reimburse. A practical case]

Author

Listed:
  • Miguel Ángel Crespín García

    (Universidad de Córdoba, España.)

  • Juan Vicente Fruet Cardozo

    (Universidad de Córdoba, España.)

Abstract

El presente artículo tiene como objetivo dar claridad a la problemática que surge al realizar la transformación de una sociedad cooperativa en sociedad limitada, en cuanto al momento del cálculo e importe de fondos a reintegrar. Se presenta un caso práctico del proceso de transformación de una sociedad cooperativa en una sociedad limitada, donde se analiza, además del proceso mencionado, la problemática práctica que surge en su desarrollo. Al final del mismo se incluyen las conclusiones sobre el procedimiento.

Suggested Citation

  • Miguel Ángel Crespín García & Juan Vicente Fruet Cardozo, 2018. "Modificaciones estructurales en cooperativas. La transformación de una cooperativa en sociedad limitada y la determinación del momento del cálculo y del importe de los fondos a reintegrar. Un caso prá," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 127, pages 70-89.
    • Handle: RePEc:ucm:reveco:y:2018:i:127:p:70-89
    DOI: 10.5209/REVE.58396
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    More about this item

    Keywords

    Cooperativas; Sociedad cooperativa andaluza; Transformación; Fondos sociales; Fiscalidad y Contabilidad.;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)

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