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El capital social cooperativo en derecho español y su armonización con las normas internacionales de contabilidad
[Co-operative share capital in the spanish law and its harmonization with the international accounitng standars]

Author

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  • Paniagua Zurera, Manuel

Abstract

The variability of share capital is the technical instrument used by cooperative, national and Community law to achieve the fulfilment of the cooperative principle of voluntary adhesion and voluntary withdrawal. Progressively, the regime of cooperative share capital has added rules and techniques of business corporations. The interpretative standard IFRIC 2, and the IAS 32 itself, do not know the singularities of the co-operative model of business organization, as they are designed for limited corporations or, at least, for those that issue quoted securities; and they ignore the referred evolution in the legal regime of the cooperative share capital. Nevertheless, cooperative societies can not be left aside of the international accounting standards. The IAS 32 itself provides the appropriate instrument to qualify the cooperative shares: compound financial instruments. But, research of the imminent reform of cooperative share capital in the State Law of Cooperatives reveals rush and non critical reception of the mentioned international accounting standards

Suggested Citation

  • Paniagua Zurera, Manuel, 2006. "El capital social cooperativo en derecho español y su armonización con las normas internacionales de contabilidad
    [Co-operative share capital in the spanish law and its harmonization with the inter
    ," MPRA Paper 2410, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:2410
    as

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    File URL: https://mpra.ub.uni-muenchen.de/2410/1/MPRA_paper_2410.pdf
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    File URL: https://mpra.ub.uni-muenchen.de/2673/1/MPRA_paper_2673.pdf
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    References listed on IDEAS

    as
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    6. Chung, Heejung, 2005. "Different paths towards Flexibility, Deregulated employment protection or temporary employment?," MPRA Paper 2396, University Library of Munich, Germany, revised Oct 2005.
    7. Frank Dietrich & Hartmut Kliemt & Michael Imhoff, 2002. "Introduction," Homo Oeconomicus, Institute of SocioEconomics, vol. 19, pages 7-8.
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    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Cooperative share capital. Liability. Compound financial instrument. Reform of the state legislation on cooperatives;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises

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