La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas
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2003
- handle: 10670/1.eng680
- 0213-8093
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http://www.redalyc.org/revista.oa
CIRIEC-España, Revista de Economía Pública, Social y Cooperativa
Sujets proches
Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Juan Francisco Juliá Igual, « La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas », CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, ID : 10670/1.eng680
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Résumé
"Co-operative societies are obliged to carry out accounting in accordance with accountingrules but also following their own economic regimes as established by co-operative laws in force.This made it advisable to draw up rules adapting the National Accounting Plan for co-operatives, andto this end the Accounting and Auditing Institute, the regulatory body for accounting in Spain, has presentedDraft Rules for approval in 2003.The annual report comprising annual accounts and completing and expanding reported accountinginformation takes a new form to meet the information requirements established in the NationalAccounting Plan, but also those requirements of co-operative legislation; that is, following both accountingprinciples as well as co-operative principles.This paper analyses the main changes introduced in the aforesaid Draft and carries out an evaluationof them from a dual perspective; accounting and co-operative."