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