Co-operative Entities: Specific Accounting Aspects
The accounting regulation of co-operative societies have been recently reinforced with the approval of the ORDER ECO/3614/2003. The objective of this rule is to adapt the content of the Plan General de Contabilidad to the characteristics of these entities. In this work, I study the economic and acco...
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| Format: | Article |
| Language: | English |
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Universidad del País Vasco (UPV/EHU)
2004-12-01
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| Series: | Management Letters/Cuadernos de Gestión |
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| Online Access: | http://www.ehu.es/cuadernosdegestion/revista/index.php/en/published-issues?y=2004&v=4&n=2&o=3 |
| Summary: | The accounting regulation of co-operative societies have been recently reinforced with the approval of the ORDER ECO/3614/2003. The objective of this rule is to adapt the content of the Plan General de Contabilidad to the characteristics of these entities. In this work, I study the economic and accounting consequences of the special characteristics of co-operative societies on concepts like the result, capital, reserves or own equity, among others. The work combines the content of the state regulatory scheme on cooperative with the applicable legislation in the Basque Autonomous Community, as well as the national and international accounting regulation. |
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| ISSN: | 1131-6837 1988-2157 |