Member economic participation: legal and account treatment of the capital on the Brazilian law

<p>Under the Cooperative Principle of Members’ Economic Participation, members contribute equitably and democratically control the capital of their cooperative, part of which is generally owned jointly. Traditionally, the share capital was understood, from a legal-accounting point of view, as...

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Bibliographic Details
Main Author: Mario de Conto
Format: Article
Language:Spanish
Published: Universidad de Deusto 2018-12-01
Series:Boletín de la Asociación Internacional de Derecho Cooperativo
Subjects:
Online Access:http://baidc.revistas.deusto.es/article/view/1430