El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos
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2003
- handle: 10670/1.hmzdm2
- 0213-8093
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CIRIEC-España, Revista de Economía Pública, Social y Cooperativa
Mots-clés
Economía y Finanzas Co co accounting Spanish law contabilidadSujets proches
Distribution, Cooperative Cooperative associations Co-operative societies Cooperative distribution Co-ops (Cooperative societies) Stores, Cooperative Cooperatives Cooperative stores Coops (Cooperative societies) Capital assets Fixed assets Asociaciones cooperativas Empresas cooperativas Sociedades cooperativas Recursos en capital Recursos pecuniariosCiter ce document
Pilar Gómez Aparicio, « El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos », CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, ID : 10670/1.hmzdm2
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Résumé
"Co-operative principles have a strong economic content and fix peculiarities in thefinancial structure and generation and sharing of a surplus. In Spain the specific difference betweenco-operatives and capitalist companies derives from the different rules and laws which have influencedthe economic regime of these companies.The appearance of the Rules on accounting aspects of co-operative societies has a direct influenceon the economic regime of co-operatives and fixes the accounted composition of shareholder fundsand share capital. This paper proposes an evaluation of the specific nature of share capital in cooperativesocieties in the light of co-operative principles and their definition by the future accountingrules."