La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito de Proyecto de Normas sobre...
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2003
- handle: 10670/1.q2xqaq
- 0213-8093
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CIRIEC-España, Revista de Economía Pública, Social y Cooperativa
Mots-clés
Economía y Finanzas Results Revenues Expenses Profit and loss account Accounting normalisationSujets proches
Net income Military conscription Military draft Selective service Conscription, Military Universal military training Military service, Compulsory Military training, Universal Compulsory military service Service, Compulsory military Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Ricardo J. Server Izquierdo, « La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito de Proyecto de Normas sobre... », CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, ID : 10670/1.q2xqaq
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Résumé
"Mercantile law and in particular the National Accounting Plan do not consider thepeculiarities of co-operatives, derived from their different nature and functioning, and making necessarythe existence of rules of adaptation bringing together their peculiarities in order for financial informationaccounting to be in line with the needs of users.This task has been taken up by the Accounting and Auditing Institute inside its jurisdiction overmercantile matters, to offer an answer to the aforesaid circumstances, presenting Draft Rules onAccounting Aspects for Co-operative Societies.In this paper we analyse the operative conceptual components that configure the profit and lossaccount in the framework of the aforesaid Draft, attending to co-operative principles and laws in forcecomprising the singular pluri-legislative model of the Spanish co-operative movement."