Treatment of capital in Brasilian cooperative societies
The early history of the cooperative system never taxed much importance to capital formation in cooperatives. The first German consumer cooperative had no equity in their accounting records. We want to analyze, even though the capital was not essential, what is its function actually.
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| Format: | Article |
| Language: | Spanish |
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Universidad de Deusto
2005-12-01
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| Series: | Boletín de la Asociación Internacional de Derecho Cooperativo |
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| Online Access: | http://baidc.revistas.deusto.es/article/view/904 |
| Summary: | The early history of the cooperative system never taxed much importance to capital formation in cooperatives. The first German consumer cooperative had no equity in their accounting records. We want to analyze, even though the capital was not essential, what is its function actually. |
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| ISSN: | 1134-993X 2386-4893 |