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La reforma del derecho contable y su repercusión en el régimen de los recursos propios de las sociedades cooperativas
[The reform of the accounting law and its repercussion in the regime of the own resources of the cooperative societies]

Author

Listed:
  • Pastor Sempere, Mª del Carmen

Abstract

The following contribution focuses on the central role placed by economic regulatations in cooperatives, analysing by NIC and its presence and influence.

Suggested Citation

  • Pastor Sempere, Mª del Carmen, 2006. "La reforma del derecho contable y su repercusión en el régimen de los recursos propios de las sociedades cooperativas
    [The reform of the accounting law and its repercussion in the regime of the own
    ," MPRA Paper 2412, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:2412
    as

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    File URL: https://mpra.ub.uni-muenchen.de/2412/1/MPRA_paper_2412.pdf
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    File URL: https://mpra.ub.uni-muenchen.de/2674/1/MPRA_paper_2674.pdf
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    More about this item

    Keywords

    Social Capital; NIC; coopertives societies;

    JEL classification:

    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises

    NEP fields

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